House Bill No. 2170, introduced by Representative Pfeiffer, amends various sections of the Oklahoma Statutes concerning revenue and taxation. The bill outlines the responsibilities of the Oklahoma Tax Commission in providing revenue estimates and recommendations to the Legislature, while also allowing for the waiver or remission of interest and penalties for taxpayers under specific conditions. It introduces a new fee for reissuing tax refunds and modifies the computation of time for administrative wage garnishments and the enforcement of medical marijuana tax provisions. Additionally, the bill repeals a section related to delinquent tax information and clarifies the process for taxpayers to claim refunds for erroneously paid taxes, requiring claims to be submitted on a prescribed form.

Furthermore, the bill establishes a tiered system of administrative fines for retailers and wholesalers violating tobacco and medical marijuana sales regulations, with increasing fines for repeat offenses. Retailers may face fines up to $2,000 for a first offense, escalating to $20,000 for subsequent violations, while wholesalers face fines of up to $10,000 for a first offense and $20,000 for later offenses. The bill mandates immediate license revocation for serious violations, with a ten-year ineligibility period for reapplication. It also modifies the collection process for the seven percent tax on retail medical marijuana sales, allowing the Oklahoma Tax Commission to retain a 1.5% collection fee, which will be deposited into the Tax Commission Reimbursement Fund, with the remaining proceeds going to the Medical Marijuana Tax Fund. The bill is set to take effect on November 1, 2025.

Statutes affected:
Introduced: 68-118, 68-227
House Committee Substitute: 68-118, 68-227, 68-255.2, 63-426, 68-205.5
Floor (House): 68-118, 68-227, 68-255.2, 63-426, 68-205.5
Floor (Senate): 68-118, 68-227, 68-255.2, 63-426, 68-205.5
Engrossed: 68-118, 68-227, 68-255.2, 63-426, 68-205.5
Enrolled (final version): 68-118, 68-227, 68-255.2, 63-426, 68-205.5
Sub Committee OR Policy Committee Recommendations (House) Sub Committee Recommendation: 68-118, 68-227, 68-255.2, 63-426, 68-205.5