Professional Licensing

The Statute...

July 1, 2000, a law went into effect requiring professional license applicants to be reviewed by the Oklahoma Tax Commission for income tax compliance. This tax review is to be conducted before a state license can be renewed. The Oklahoma Tax Commission established a section, the Professional Licensing Compliance Unit, to assist taxpayers with this law .Agencies are to submit a list of individuals who are applying for license renewal or reinstatement to be verified for income tax compliance by the Professional Licensing Compliance Unit. Licensees who appear to be not in compliance will be contacted directly by the Oklahoma Tax Commission in an attempt to resolve any issues prior to notification of the licensing agency. If resolution is not achieved, notification will be made to the licensing agency. In this event, the individual's license will not be renewed or reinstated.

What Does "In Compliance" Mean...

An applicant will be considered "in compliance" if all income tax filing obligations have been met and balances are paid in full. If the applicant has an outstanding obligation, they will be considered "in compliance" if one of the following arrangements is made:

• All past due returns are filed and paid.
• Reports are filed and a payment program is arranged.
• The applicant is on a current payment program.
• A legal protest has been filed on an assessment.
• The Oklahoma Tax Commission is working with the taxpayer in an effort to resolve an issue.
• The licensee has a pending request for relief before the Commission or has been determined to an “innocent spouse” with regard to an outstanding obligation.

Worried about a delay?

Here at the Oklahoma Tax Commission, our service goal in the administration of this law is timeliness. We have worked with each agency to formulate an electronic medium to transfer information. To provide sufficient lead time for researching and resolving compliance issues, it is recommended that the agency send renewal listings to the Tax Commission approximately seven – twelve months before they are to expire. We will make every effort to verify the information and notify the agency in a timely manner.

I f an applicant is not in compliance, the Tax Commission shall notify the licensing entity as well as the applicant. Once the applicant becomes compliant, notification shall be made to the licensing entity.

Should an emergency or priority issue arise, the agency can fax the Oklahoma Tax Commission at (405) 522-1006.

What About Other License Types?

Only professional licenses issued to individuals are to be submitted. Licenses for the operation of a business are not being reviewed. Also licenses for activity permits such as hunting or fishing are not included in this compliance verification.