Bill No. 583 amends Section 1368.3 of Title 68 of the Oklahoma Statutes, which pertains to noncompliant taxpayers under sales tax regulations. The bill modifies the definition of a noncompliant taxpayer to include those who fail to "timely" file reports or remit taxes due within a consecutive twenty-four-month period. It expands the requirements for avoiding business closure by allowing taxpayers to enter into a payment agreement with the Tax Commission and mandates that they must also file all required reports and remit all taxes due for a consecutive twenty-four-month period to avoid closure.

Additionally, the bill outlines the process for notifying noncompliant taxpayers of potential business closure, including the requirement for written notice and the opportunity for an administrative hearing. It establishes defenses against closure, such as proof of filing all delinquent returns and entering into a payment agreement, while also detailing the procedures for seeking relief from closure decisions. The act is set to take effect on November 1, 2025.