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The Oklahoma Tax Commission (OTC) is the
Oklahoma Oklahoma (; Choctaw language, Choctaw: ; chr, ᎣᎧᎳᎰᎹ, ''Okalahoma'' ) is a U.S. state, state in the South Central United States, South Central region of the United States, bordered by Texas on the south and west, Kansas on the nor ...
state government agency that collects
taxes A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or ...
and enforces the taxation and revenue laws of the state. The Commission is composed of three members appointed by the
Governor of Oklahoma The governor of Oklahoma is the head of government of the U.S. state of Oklahoma. Under the Oklahoma Constitution, the governor serves as the head of the Oklahoma Executive (government), executive branch, of the government of Oklahoma. The gove ...
and confirmed by the
Oklahoma Senate The Oklahoma Senate is the upper house of the two houses of the Legislature of Oklahoma, the other being the Oklahoma House of Representatives. The total number of senators is set at 48 by the Oklahoma Constitution.Governor of Oklahoma The governor of Oklahoma is the head of government of the U.S. state of Oklahoma. Under the Oklahoma Constitution, the governor serves as the head of the Oklahoma Executive (government), executive branch, of the government of Oklahoma. The gove ...
William H. Murray William Henry Davis "Alfalfa Bill" Murray (November 21, 1869 – October 15, 1956) was an American educator, lawyer, and politician who became active in Oklahoma before statehood as legal adviser to Governor Douglas H. Johnston of the Chic ...
.


Leadership

The current members of the Commission are: * Shelly Paulk - Chairman; until November 1, 2021. * Mark Wood - Vice Chairman * Charles Prater - Secretary-Member Executive Director - Doug Linehan Under Governor
Kevin Stitt John Kevin Stitt (born December 28, 1972) is an American businessman and politician serving as the 28th governor of Oklahoma. A member of the Republican Party, he began his first term as governor in January 2019 and was reelected to a second t ...
, the Commission is under the supervision of Oklahoma Secretary of Finance, Administration and Information Technology.


Jurisdiction

The Commission has responsibility for supervising the administration and enforcement of state tax laws and the collection of a majority of all state-levied taxes and fees. The Commission directs the collection and distribution of the tax and license sources under its administration and, by statute, is responsible for distributing such tax revenues to the various state funds. In addition, the Commission allocates certain state-collected taxes earmarked to counties, school districts and cities directly to local governments. On a contractual basis with individual cities and counties, the Commission is involved with the administration, collection and distribution of city and county sales taxes and city use taxes.


Organization

The Commission is composed of thirteen divisions organized into three administrations: Customer Service, Revenue Administration and Support Services. *Tax Commission **Executive Director ***Deputy Director ****Account Maintenance Division - responsible for monitoring tax receivables and monitoring taxpayer payment plans, processing tax refunds to taxpayers, conducting informal desk audits of tax returns ****Information Technology Division - responsible for providing technical support to other divisions and the management and implementation of technologies for agency ****Central Processing Division - responsible for processing, sorting, imaging, and data entry of all income mail and payments as well as central clearing house of all outgoing mail ****Taxpayer Assistance Division - responsible for responding to inquiries from taxpayers, processing taxpayer applications, and issuing tax licenses and permits ****Communications Division - responsible for providing information to the general public, tracking the use of filing methods, and preparing and distributing tax forms and publications ***Management Services Division - responsible for providing business continuity functions, internal agency financials, purchasing processes, and apportionment of tax revenue to appropriate category once collected ***Motor Vehicle Division - responsible for interactions with the local tag agents, collecting taxes and fees related to motor vehicle, and processing motor vehicle title, insurance, and lien application ***Compliance Division - responsible for auditing taxpayers to determine the existence of delinquent taxes and for ensuring delinquent taxes found through audits are paid through collection efforts ***Human Resources Division - responsible for managing internal hiring process and monitoring employee training ***Ad Valorem Division - responsible for evaluating public service companies as well as prescribing forms, rules, and regulations to accomplish property assessment for county-level property valuations ***Tax Policy Division - responsible for analyzing all proposed tax-related legislative changes on tax collections and economic impact, providing revenue forecast for state budget development, and developing new legislative proposals and regulatory policies ***Legal Division - provides internal legal advises by representation in court and in administrative hearings


Staffing

The Tax Commission, with an annual budget of $107 million, is one of the larger employers for the State. For fiscal year 2017, the Commission was authorized 1,150 employees but only utilized 695.6 FTE. In fiscal year 2020, the OTC had an FTE count as follows:


See also

* '' Okla. Tax Comm'n v. Citizen Band, Potawatomi Indian Tribe of Okla.''


References


External links

* {{authority control
Tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or n ...
Tax Commission 1931 establishments in Oklahoma US state tax agencies