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) · 2 edits

MINOR

The bill was revised from the House version to the Senate version, primarily updating the formatting and header information to reflect Senate floor approval. The substantive text of the bill, which amends state revenue and taxation laws including filing fees and corporate registration fees, remains unchanged in content.

TECHNICAL

Header and formatting were updated to change from 'HOUSE OF REPRESENTATIVES - FLOOR VERSION' to 'SENATE FLOOR VERSION' and updated the bill version designation from 'COMMITTEE SUBSTITUTE' to 'ENGROSSED HOUSE BILL'.

Page numbering and footer text were adjusted to reflect the Senate floor version, including adding a note that bold face denotes Committee Amendments.

House Committee Substitute → Floor (House) · 5 edits

MODERATE

The bill text was reformatted from a House Committee Substitute version to a Floor version, with minor structural changes to the header and page numbering. The substantive legislative content regarding filing fees, corporate registration requirements, and tax provisions remains unchanged.

TECHNICAL

Header changed from 'HOUSE OF REPRESENTATIVES - FLOOR VERSION' to 'HOUSE OF REPRESENTATIVES - FLOOR VERSION' with updated page numbering and formatting

Page references and document identifiers were updated to reflect floor version formatting

Added note that 'BOLD FACE denotes Committee Amendments' to clarify amendment tracking

Removed original committee substitute page numbering format (Req. No. 13175)

Adjusted line breaks and spacing in the act description to match floor version formatting standards

Enrolled (final version) → Proposed Committee Substitute (full committee) 1 · 5 edits

MODERATE

The bill was completely rewritten from its enrolled version to a committee substitute version, with the substantive policy content remaining identical. The primary changes are formatting and structural, including adding committee amendment headers, page numbers, and speaker/chair designations, while the actual legislative text about filing fees and tax provisions remains unchanged.

Scope change

No substantive change to the bill's scope or applicability; the policy content is identical between versions

TECHNICAL

Added committee amendment header with sponsor information, speaker/chair designations, and amendment adoption lines

Added page numbers and requirement number (Req. No. 12976) to the document

Changed document title from 'ENROLLED HOUSE BILL' to 'PROPOSED COMMITTEE SUBSTITUTE'

Removed enrolled bill header formatting and simplified page numbering

Added amendment adoption signature lines for reading clerk and committee members

Introduced → Engrossed · 3 edits · Apr 30, 2025

MINOR

The bill was amended to transfer the duty of collecting registered agent fees from the Tax Commission to the Secretary of State and to repeal the law requiring public disclosure of delinquent taxpayer information. Additionally, the bill was renumbered from 'Introduced' to 'Engrossed' to reflect its legislative progress.

Scope change

The bill's scope was expanded to include transferring fee collection responsibilities to the Secretary of State and repealing the public list of delinquent taxpayers, while the scope of the Tax Commission's duties was reduced.

ENFORCEMENT

Transferred the responsibility for collecting and enforcing registered agent fees from the Oklahoma Tax Commission to the Secretary of State.

Repealed the provision requiring the Oklahoma Tax Commission to maintain and publish a public list of persons with delinquent tax accounts, including their names and amounts owed.

TECHNICAL

Updated the bill's header from 'Introduced' to 'Engrossed' and adjusted the legislative session information to reflect its current status.

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

MINOR

The bill transitioned from an 'Engrossed' version to an 'Enrolled' final version, which is the official version sent to the Governor for signature. The substantive policy content remains largely unchanged, though the formatting and page numbering were standardized for the final enrolled version. No significant policy changes, fee adjustments, or eligibility modifications were made between these versions.

TECHNICAL

The bill header was changed from 'ENGROSSED HOUSE' to 'ENROLLED HOUSE', indicating this is the final version approved by both legislative chambers and ready for the Governor's signature.

Page numbering and formatting were adjusted to match the enrolled version standard, with page numbers repositioned and some line breaks modified for final publication.

The 'ENGROSSED HOUSE' designation was removed as it is no longer applicable once the bill becomes enrolled.

Proposed Committee Substitute (sub committee) 2 → House Committee Substitute · 7 edits

MODERATE

This bill revision substantially restructures the filing fee schedule for the Oklahoma Secretary of State, replacing the previous framework that involved the Tax Commission with new fee categories and amounts. The changes significantly increase fees for many corporate services while introducing new fee structures for foreign corporations and specific document types. The revision also clarifies fee calculations for capital stock increases and establishes minimum fees for various services.

Scope change

The bill's scope shifted from Tax Commission-administered revenue estimates and fee structures to Secretary of State-administered filing fees. The applicability now covers a broader range of corporate documents and services with updated fee thresholds and calculation methods.

REQUIREMENT

Filing fees for reports, documents, and papers filed with the Secretary of State increased from variable amounts to a standard $25.00 fee

New fee categories established for services including name reservations ($10), extra copies ($10), foreign corporation filings ($10), preclearance ($50), record searches ($5), and various certificate filings ranging from $25 to $100

New fees established for foreign corporation services including certificate of conversion ($100 minimum), certificate to do business (0.1% of capital invested, $300 minimum), and certificate of withdrawal ($100)

Eliminated Tax Commission's responsibility for providing revenue estimates to the Legislature and related fee structures for legislative requests

New fee structure for merger and consolidation filings, with $100 minimum for domestic corporations and $25 minimum for non-profits

FISCAL

Fee calculation for certificates of incorporation changed to 0.1% of authorized capital stock with $50 minimum for for-profit corporations and $25 minimum for non-profits

DEFINITION

Clarified fee thresholds for capital stock increases, establishing $50,000 as the threshold where 0.1% of the increase applies rather than a flat fee

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

MODERATE

The bill was revised to remove references to deleted tax sections and streamline the legislative text. The amendment also updated the bill's tracking number and corrected formatting inconsistencies. These changes appear to be administrative updates rather than substantive policy modifications.

Scope change

The bill's scope remains focused on Oklahoma tax administration, but specific repealed sections (205.5) were removed from the text, and the bill was renumbered from 12457 to 12679.

TECHNICAL

Bill tracking number changed from 12457 to 12679 to reflect updated legislative processing.

Deleted references to repealed Section 205.5 regarding delinquent tax information posting requirements.

Reorganized and renumbered sections to remove content that was previously repealed, improving document clarity.

Added new Section 220 text replacing the old Section 205.5, though the actual policy content appears to be from a different version.

Proposed Committee Substitute (full committee) 1 → Proposed Committee Substitute (sub committee) 1 · 6 edits

MODERATE

The bill was reclassified from a full committee substitute to a subcommittee substitute, indicating it is still in the legislative review process. The substantive content of the bill was completely replaced with new language that significantly changes the scope of amendments, shifting focus from primarily Secretary of State filing fees to broader state revenue administration provisions under the Oklahoma Tax Commission.

Scope change

The bill's scope was substantially altered. The original version focused on filing fees for the Secretary of State, while the new version expands to include broader state revenue administration functions, including revenue forecasting, taxpayer information requests, and delinquent tax list posting requirements.

SCOPE

The bill was reclassified from 'Proposed Committee Substitute' to 'Proposed Subcommittee Substitute', indicating a procedural change in the legislative review process.

REQUIREMENT

The Oklahoma Tax Commission is now required to provide written estimates of revenue gains or losses to the State Board of Equalization within two weeks of receiving a request from legislative members or staff.

New requirement for the Tax Commission to develop revenue estimates using a dynamic revenue estimating model that considers economic activity changes from proposed legislation.

Removed detailed filing fee schedules for the Secretary of State, including fees for corporate name reservations, certificate issuance, and document preclearance.

ENFORCEMENT

Added provision requiring the Tax Commission to post a list of persons owing delinquent taxes exceeding $25,000 on the Internet after 90 days and all appeal rights expire.

DEFINITION

The bill's title and section references were updated to reflect amendments to 68 O.S. 2021, Section 118 instead of Section 1142, changing the primary statutory focus.

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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