SECTION 710:95-11-4. Procedure for review of status and notification to state employee

(a)   Review and notification to state employee. Information from the Oklahoma Office of Management and Enterprise Services shall be reviewed to determine those state employees for whom compliance cannot be confirmed. Each state employee for whom compliance cannot be confirmed shall be notified, no later than November 1 of each year, in a letter mailed to the address provided by the Oklahoma Office of Management and Enterprise Services, that Commission records indicate non-compliance with the Oklahoma income tax laws. The state employee will be informed that the employee will be subject to disciplinary action by the appointing authority unless the state employee is determined to be in compliance by the Commission. The notice shall include a statement of the reasons the taxpayer is considered to be out of compliance with the Oklahoma income tax laws, the amount of any tax, penalty, and interest due, or a list of tax years for which income tax returns have not been filed, or both, in applicable cases. The notice shall also provide information regarding the rights of the employee and what procedures must be followed in order to come into compliance with the income tax laws.

(b)   Compliance assistance. The Commission shall make every reasonable effort to assist non-compliant state employees to attain compliance status within six (6) months from the date of notification.

[Source: Added at 21 Ok Reg 1147, eff 5-13-04; Amended at 34 Ok Reg 2099, eff 9-11-17]