Revenue and taxation; claims by state agencies, municipal or district courts, or public housing authorities against state income tax refunds; modifying definition of qualified entity; effective date.

Summary

The bill broadens the list of entities that may file a claim with the Oklahoma Tax Commission to have a taxpayer's state income tax refund reduced to pay off debts, fines, judgments or certain utility charges. It applies to state agencies, municipal and district courts, public housing authorities, district attorneys, and municipal public authorities or trusts, with rules on notice, contesting the claim, and collection fees. The purpose is to streamline collection of money owed to government entities.

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