Bill > HB1956

This bill, known as the "Dixon Act", amends the existing law to change the process for the Oklahoma Tax Commission to collect income taxes from individuals holding state professional licenses. The key provisions are: 1. It requires the Tax Commission to provide at least 6 months' notice to licensees before notifying licensing entities of non-compliance with income tax laws, and it exempts licensees who were not previously required to pay income tax or have moved to the state within the past year. 2. Instead of license non-renewal or non-reissuance, the Tax Commission will now proceed with garnishment to collect any delinquent taxes, penalties, and interest. 3. The bill also requires the Tax Commission to promptly notify licensing entities when a previously non-compliant licensee comes into compliance. 4. The bill sets an effective date of November 1, 2023.