HB 2170: Revenue and taxation; fees; transferring duty to collect and enforce registered agent fee to the Secretary of State; state revenue administration; modifying various provisions; Medical Marijuana Tax Fund; effective date. - Oklahoma

Floor (House) → Floor (Senate) · 6 edits

MODERATE

The bill text was converted from the House version to the Senate version, primarily involving formatting changes, reorganization of the document structure, and minor adjustments to fee schedules and capital stock thresholds for various corporate filings and services.

TECHNICAL

Document header and title were updated to reflect 'SENATE FLOOR VERSION' instead of 'HOUSE OF REPRESENTATIVES - FLOOR VERSION' and 'COMMITTEE SUBSTITUTE'.

Page numbering and formatting were reorganized to match Senate floor version standards, including changes to how amendments are denoted.

REQUIREMENT

Filing fees for certificates of incorporation were adjusted to include a minimum fee of $50 for standard filings and $25 for not-for-profit corporations, with additional provisions for capital stock increases.

Fees for certificates of consolidation and merger were modified to specify $100 for domestic corporations and $25 for not-for-profit corporations, with additional provisions for capital stock increases.

Fees for certificates of conversion were adjusted to include a minimum fee of $100 for domestic corporations and $50 for not-for-profit corporations, with additional provisions for capital stock increases.

Fees for certificates of qualification for foreign corporations were modified to include $200 for standard filings and $10 for changes of mailing address, with additional provisions for capital stock increases.

House Committee Substitute → Floor (House) · 3 edits

MINOR

The bill text was reformatted from a committee substitute version to the House floor version, with page headers updated to reflect the floor version. The substantive legislative content remains unchanged, including fee schedules and statutory amendments.

TECHNICAL

Page headers changed from 'Committee Substitute' to 'House of Representatives - Floor Version' with updated page numbering and formatting.

Added explanatory note 'BOLD FACE denotes Committee Amendments' to help identify changes during floor consideration.

Minor formatting adjustments to spacing and alignment throughout the document while preserving all substantive text.

Proposed Committee Substitute (sub committee) 2 → House Committee Substitute · 5 edits

MODERATE

The bill was revised from a proposed committee substitute to a house committee substitute version, significantly restructuring the document format and expanding fee schedules for the Secretary of State's office. The changes include reorganizing the bill structure, updating fee amounts for various services, and clarifying fee calculations for corporate filings.

Scope change

The bill's scope remains focused on revenue and taxation, specifically amending Oklahoma statutes related to filing fees, registered agent fees, and state revenue administration, but the scope of services and fees has been expanded.

REQUIREMENT

Fee amounts for Secretary of State services were increased and reorganized, with new fees added for services like process service ($25), record searches ($5), and foreign corporation certificates ($300 minimum).

Fee calculation methods were clarified for corporate filings, establishing minimum fees and percentage-based calculations for authorized capital stock exceeding $50,000.

New fee categories were added for certificate conversions, withdrawals, and foreign corporation qualifications, expanding the range of services subject to fees.

TECHNICAL

Document formatting was significantly changed, converting from a committee amendment format to a standard committee substitute format with proper legislative structure.

FISCAL

Fee structures were modified to generate additional revenue for state administration, with specific minimum dollar amounts and percentage calculations for different filing types.

Proposed Committee Substitute (sub committee) 1 → Proposed Committee Substitute (sub committee) 2 · 4 edits

MODERATE

The bill was significantly rewritten to remove provisions about delinquent taxpayer lists and add new requirements for the Oklahoma Tax Commission to provide revenue estimates and analysis to the State Board of Equalization. The bill also reorganized its statutory references and removed a repealed section about delinquent tax information.

Scope change

The bill's scope was substantially altered by removing provisions related to public disclosure of delinquent taxpayer information and adding new requirements for revenue impact analysis and reporting to the State Board of Equalization.

ENFORCEMENT

Deleted provisions requiring the Oklahoma Tax Commission to maintain and post a public list of taxpayers owing more than $25,000 in delinquent taxes.

REQUIREMENT

Added new requirements for the Oklahoma Tax Commission to provide written revenue estimates, appropriation change statements, and analysis methodology to the State Board of Equalization upon request from legislative members or staff.

TECHNICAL

Reorganized and renumbered statutory sections, removing references to repealed Section 205.5 and updating citations to current Oklahoma Statutes.

TIMELINE

Changed the effective date and session information from 2/13/2025 to 2/14/2025.

Proposed Committee Substitute (full committee) 1 → Proposed Committee Substitute (sub committee) 1 · 7 edits

MODERATE

The bill was reclassified from a full committee substitute to a subcommittee substitute, indicating it is at an earlier stage in the legislative process. The substantive content was completely rewritten, replacing the original text with new provisions that establish revenue forecasting requirements for the Oklahoma Tax Commission and modify various state tax fee structures and delinquent tax reporting procedures.

Scope change

The bill's scope shifted from a comprehensive tax fee and enforcement bill to a more focused version that emphasizes revenue forecasting and modifies specific sections of the Oklahoma Tax Commission's authority regarding delinquent tax lists and fee structures.

SCOPE

Removed the original full committee substitute text that contained detailed fee schedules and tax provisions

REQUIREMENT

Added new requirements for the Oklahoma Tax Commission to provide written estimates of revenue gains or losses to the Legislature within two weeks of receiving a request

Modified Section 118 to require the Tax Commission to develop estimates using a dynamic revenue estimating model that considers economic activity changes

Added requirements for the Tax Commission to forecast gross production tax revenues from natural and casinghead gas for the Office of Management and Enterprise Services

Added requirement for the Tax Commission to provide written statements outlining analysis and methodology for revenue estimates to the State Board of Equalization

ENFORCEMENT

Modified Section 205.5 to require the Tax Commission to post a list of persons owing delinquent taxes exceeding $25,000 on the Internet

FISCAL

Modified various fee structures throughout the bill, including changes to filing fees, certificate fees, and foreign corporation registration fees

Enrolled (final version) → Proposed Committee Substitute (full committee) 1 · 1 edit

MINOR

The bill was completely rewritten and reformatted from its enrolled version to a committee substitute version. The substantive policy content regarding filing fees, tax provisions, and legal amendments appears to remain the same, but the document structure and formatting have been significantly altered with new page headers, committee amendment markings, and different line numbering.

TECHNICAL

The entire bill text was reformatted with new page headers, committee amendment markings, and different line numbering while maintaining the same substantive policy language.

Engrossed → Enrolled (final version) · 3 edits · May 1, 2025

MINOR

The bill was finalized from its engrossed version to the enrolled version with no substantive policy changes. The main differences are formatting and structural updates, including the addition of a subject line and reorganization of the text layout. All fee amounts, effective dates, and legal provisions remain identical.

TECHNICAL

Added a subject line reading 'Revenue and taxation' to clarify the bill's topic, which was not present in the engrossed version.

Reorganized the text layout and formatting to match the enrolled version standard, including page number placement and heading structure.

Changed the header from 'ENGROSSED HOUSE' to 'ENROLLED HOUSE' to indicate the final version of the bill ready for signature.

Introduced → Engrossed · 5 edits · Apr 30, 2025

MODERATE

The bill was amended to change the State of Oklahoma's focus from tax revenue administration to Secretary of State filing fees, while also adding provisions for medical marijuana tax enforcement and repealing a section on delinquent tax information disclosure. The changes reflect a shift in legislative priorities from tax collection transparency to administrative fee structures and medical marijuana tax enforcement.

Scope change

The bill's scope expanded from primarily tax revenue administration to include Secretary of State filing fees, medical marijuana tax enforcement, and the repeal of delinquent taxpayer information disclosure requirements.

SCOPE

Changed the primary focus from Oklahoma Tax Commission revenue estimates to Secretary of State filing and service fees.

ENFORCEMENT

Added provisions for enforcing medical marijuana tax provisions in 68 O.S. 2021, Section 255.2.

FISCAL

Added provisions for retaining fee amounts and transferring duty to collect registered agent fees to the Secretary of State.

REQUIREMENT

Repealed 68 O.S. 2021, Section 205.5, which required public disclosure of delinquent taxpayer information.

TECHNICAL

Updated statutory references from 68 O.S. 2021, Section 118 to 18 O.S. 2021, Section 1142 for filing fees.

Revenue and taxation; fees; transferring duty to collect and enforce registered agent fee to the Secretary of State; state revenue administration; modifying various provisions; Medical Marijuana Tax Fund; effective date.

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