Oklahoma Corporate Tax Data
Question 1-How is confidential data defined?
Detail Level:
Broad Mention
Relevant Language:
TITLE 68 - REVENUE AND TAXATION, CHAPTER 1 - TAX CODES, ARTICLE 2 - UNIFORM TAX PROCEDURE, §205 - CONFIDENTIAL NATURE OF RECORDS AND FILES OF TAX COMMISSION. (A) The records and files of the Oklahoma Tax Commission concerning the administration of the Uniform Tax Procedure Code or of any state tax law shall be considered confidential and privileged, except as otherwise provided for by law, and neither the Tax Commission nor any employee engaged in the administration of the Tax Commission or charged with the custody of any such records or files nor any person who may have secured information from the Tax Commission shall disclose any information obtained from the records or files or from any examination or inspection of the premises or property of any person.
Question 2-Who is authorized to disclose data?
Detail Level:
Broad Mention
Relevant Language:
TITLE 68 - REVENUE AND TAXATION, CHAPTER 1 - TAX CODES, ARTICLE 2 - UNIFORM TAX PROCEDURE, §205 - CONFIDENTIAL NATURE OF RECORDS AND FILES OF TAX COMMISSION...(C) The provisions of this section shall not prevent the Tax Commission from disclosing the following information.
Question 3-For what purposes may data be disclosed?
Detail Level:
Detailed Explanation
Relevant Subsections:
C. 2.- 23., E.
Relevant Language:
TITLE 68 - REVENUE AND TAXATION, CHAPTER 1 - TAX CODES, ARTICLE 2 - UNIFORM TAX PROCEDURE, §205 - CONFIDENTIAL NATURE OF RECORDS AND FILES OF TAX COMMISSION...(C) The provisions of this section shall not prevent the Tax Commission from disclosing the following information...2. The exchange of information that is not protected by the federal Privacy Protection Act, 42 U.S.C., Section 2000aa et seq., pursuant to reciprocal agreements entered into by the Tax Commission and other state agencies or agencies of the federal government; 3. The publication of statistics so classified as to prevent the identification of a particular report and the items thereof;...23. The furnishing of information regarding incentive payments made pursuant to the provisions of Sections 3601 through 3609 of this title or incentive payments made pursuant to the provisions of Sections 3501 through 3508 of this title;...E. The Tax Commission shall prepare or cause to be prepared a report on all provisions of state tax law that reduce state revenue through exclusions, deductions, credits, exemptions, deferrals or other preferential tax treatments. The report shall be prepared not later than October 1 of each even-numbered year and shall be submitted to the Governor, the President Pro Tempore of the Senate and the Speaker of the House of Representatives...The Tax Commission may request the assistance of other state agencies as may be needed to prepare the report.
Question 4-To which parties may data be disclosed?
Detail Level:
Broad Mention
Relevant Subsections:
C. 2.
Relevant Language:
TITLE 68 - REVENUE AND TAXATION, CHAPTER 1 - TAX CODES, ARTICLE 2 - UNIFORM TAX PROCEDURE, §205 - CONFIDENTIAL NATURE OF RECORDS AND FILES OF TAX COMMISSION...(C) The provisions of this section shall not prevent the Tax Commission from disclosing the following information...2. The exchange of information that is not protected by the federal Privacy Protection Act, 42 U.S.C., Section 2000aa et seq., pursuant to reciprocal agreements entered into by the Tax Commission and other state agencies or agencies of the federal government.
Question 5-What specific data elements may be disclosed?
Detail Level:
Detailed Explanation
Relevant Subsections:
C.3., 25.
Relevant Language:
TITLE 68 - REVENUE AND TAXATION, CHAPTER 1 - TAX CODES, ARTICLE 2 - UNIFORM TAX PROCEDURE, §205 - CONFIDENTIAL NATURE OF RECORDS AND FILES OF TAX COMMISSION...(C) The provisions of this section shall not prevent the Tax Commission from disclosing the following information...3. The publication of statistics so classified as to prevent the identification of a particular report and the items thereof;...25. The furnishing of information as to the amount of state revenue affected by the issuance or granting of any tax permit, license, exemption, deduction, credit or other tax preference by the Tax Commission as provided for by law. Such information shall be limited to the type of permit, license, exemption, deduction, credit or other tax preference issued or granted, the date and duration of such permit, license, exemption, deduction, credit or other tax preference and the amount of such revenue. The provisions of this paragraph shall not authorize the disclosure of the name of the person issued such permit, license, exemption, deduction, credit or other tax preference, or the name of the business entity authorized to engage in business pursuant to the permit, license, exemption, deduction, credit or other tax preference.
Question 6-What type of data sharing agreement is required for data disclosure?
Detail Level:
Broad Mention
Relevant Subsections:
C. 2.
Relevant Language:
TITLE 68 - REVENUE AND TAXATION, CHAPTER 1 - TAX CODES, ARTICLE 2 - UNIFORM TAX PROCEDURE, §205 - CONFIDENTIAL NATURE OF RECORDS AND FILES OF TAX COMMISSION...(C) The provisions of this section shall not prevent the Tax Commission from disclosing the following information...2. The exchange of information that is not protected by the federal Privacy Protection Act, 42 U.S.C., Section 2000aa et seq., pursuant to reciprocal agreements entered into by the Tax Commission and other state agencies or agencies of the federal government.
Question 7-What safeguards are required for data disclosure?
Detail Level:
Not Addressed
Question 8-What are the payment provisions for data disclosure?
Detail Level:
Not Addressed
Question 9-What are the penalties for violating disclosure rules?
Detail Level:
Detailed Explanation
Relevant Language:
TITLE 68 - REVENUE AND TAXATION, CHAPTER 1 - TAX CODES, ARTICLE 2 - UNIFORM TAX PROCEDURE, §205 - CONFIDENTIAL NATURE OF RECORDS AND FILES OF TAX COMMISSION...(G) Unless otherwise provided for in this section, any violation of the provisions of this section shall constitute a misdemeanor and shall be punishable by the imposition of a fine not exceeding One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for a term not exceeding one (1) year, or by both such fine and imprisonment, and the offender shall be removed or dismissed from office.
