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LAW Research
& Registry
   

 AGREEMENT ON COORDINATION OF TAX ADMINISTRATION

SECTION 1. Introduction

1.1 This agreement provides the basis for coordination of Federal and State tax administration. The parties to this agreement will explore and adopt mutually acceptable techniques and modes of exchange most beneficial to improved tax administration with the least possible interruption of their respective operating routines and with strict adherence to laws, regulations, and rules for protecting the confidentiality of exchanged information.

1.2 This agreement may be supplemented by an implementing agreement, prescribing the nature, quantity and mechanics for the continuous exchange of tax information, including criteria and tolerance for selection of tax returns and return information as well as other cooperative activities. If an implementing agreement has been approved subsections preceded by asterisks (*) will have corresponding provisions in the implementing agreement which should be consulted for more detailed information about specific working arrangements and operational procedures for the exchange of tax information authorized by this agreement. All provisions contained in implementing agreements must be consistent with the terms and conditions in this agreement. In any situation where a conflict arises between the provisions of this agreement and the implementing agreement, the terms of this agreement will govern.

SECTION 2. Definitions

For purposes of this agreement, the following definitions apply:

2.1 Agency. The term "Agency" means The Oklahoma Tax Commission.

2.2 IRS. The term "IRS" means the Internal Revenue Service, U.S. Department of the Treasury.

2.3 State Audit Agency. The term "State Audit Agency" is defined in the same manner as provided in section 6103 (d)(2)(B) of the Code. State Audit Agency means State of Oklahoma Auditor and Inspector.

2.4 State. The term "State" means the State of Oklahoma.

*2.5 Agency Representative. The term "Agency Representative" means an Agency officer or employee designated in writing by the head of the Agency, to the District Director(s) at Oklahoma City, Oklahoma and the Service Center Director at Austin, Texas, as an individual who is to inspect or receive Federal Returns or Federal Return information on behalf of the Agency as provided by section 6103 (d) of the Code, but only so long as the duties and employment of such officer or employee require access to Federal returns and Federal return information for purposes of State tax administration.

*2.6 IRS Representatives. The term "IRS Representatives" means an officer or employee of the IRS who has been designated in writing to the head of the Agency by the District Director(s) at Oklahoma City, Oklahoma, or the Service Center Director at Austin, Texas, as an individual who is to inspect or receive State returns or State return information on behalf of IRS, but only so long as the duties and employment of such officer or employee require access to State returns and return information for the purpose of Federal tax administration.

2.7 Federal Return. The term "Federal Return" is defined in the same manner as provided in section 6103 (b)(1) of the Code.

2.8 Federal Return Information. The term "Federal Return Information" is defined in the same manner as provided in section 6103(b)(2) of the Code. However, "Federal Return Information" does not include that information in the hands of the State which it obtained by means wholly from sources independent from the IRS.

2.9 State Return. The term "State Return" means any tax or information return, declaration of estimated tax, or claim for refund required by or provided for or permitted under the provisions of the internal revenue laws, or related statutes, of the State, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to or part of, the return so filed.

2.10 State Return Information. The term "State Return Information" means a taxpayer's identity, the nature, source, or amount of his/her income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments, or tax payments, whether the taxpayer's State return was, is being, or will be examined or subject to other investigation or processing, or any other data received by, recorded by, prepared by, furnished to, or collected by the Agency with respect to a State return or with respect to the determination of the existence, or possible existence, of liability (or the amount thereof) of any person under the internal revenue laws, or related statutes, of the State, for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense.

2.11 Inspection. The term "Inspection" means any examination of a return or return information.

2.12. Disclosure. The term "Disclosure" means the making known to any person in any manner whatever a return or return information.

2.13. State Tax Administration. The term "State Tax Administration.

The term "State Tax Administration"

(a) means --

(i) the administration, management, conduct, direction, and supervision of the execution and application of the revenue laws, or related statutes of the State,

and

(ii) the development and formulation of State tax policy relating to existing or proposed internal revenue laws, or related statutes, of the State, and

(b) includes assessment, collection, enforcement, litigation, and statistical gathering functions under such laws or statutes.

2.14 Code. The term "Code" means the Internal Revenue Code of 1954 as amended.

SECTION 3. Disclosure of Federal Returns and Federal Return Information

3.1 Pursuant to the laws of the State, the Agency is charged with the responsibility for the administration of State taxes imposed on Income, Alcoholic Beverages, Auto and Farm Truck Licenses, Boat and Motor Licenses, Bus Mileage, Radio Operator License, Tobacco Taxes, Sales Tax, Commercial Vehicle, Documentary Stamps, Estate Taxes, Franchise Taxes, Freight Car Taxes, Motor Fuel Taxes, Gift Taxes, Gross Production Taxes, Workmen's Compensation Fund, Mobile Home Licenses, Motor Vehicle Excise Taxes, Unclaimed Property, Use Tax. Federal returns and Federal return information (whether originals, paper copy, photocopy, microfilm, magnetic media or any other form) received from IRS will be used for the purpose of, and only to the extent necessary in, State tax administration.

3.2 This agreement constitutes the requisite authorization pursuant to section 6103(d)(1) of the Code for IRS to disclose to, and permit inspection by, an Agency Representative of Federal returns and Federal return information relating to taxes imposed by chapter(s) 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, 52, and Subchapter D of Chapter 36 of the Code.

3.3 Upon the occurrence of any change in employment, duties or other relevant matters affecting an Agency Representative's right of access to Federal returns and Federal return information or status as Agency Representative, the head of the Agency shall promptly advise in writing the District Director(s) at Oklahoma City, Oklahoma and the Service Center at Austin, Texas that such individual is no longer an Agency Representative.

3.4 An Agency Representative to whom a Federal return or Federal return information has been disclosed, may thereafter disclose such return or return information:

(a) to another employee of the Agency for the purpose of and only to the extent necessary in the administration of the State tax laws for which the Agency is responsible;

(b) to a person described in section 6103(n) of the Code or to any officer or employee of such person, solely for the purpose of State tax administration and in a manner consistent with applicable regulations, published rules or procedures, or written communications;

(c) to a legal representative of the Agency personally and directly engaged in, and solely for use in, preparation for a civil or criminal proceeding (or investigation which may result in a proceeding) before a State administrative body, grand jury, or court in a matter involving State tax administration, if the returns and return information satisfy one or more of the criteria established in section 6103(h)(2)(A), (B) or (C);

(d) to an officer or employee of the State audit agency for the purpose of and only to the extent necessary in making an audit of the State tax agency.

3.6 Notwithstanding any other provision of this section, IRS will not disclose a Federal return or Federal return information under this section if such disclosure would identify a confidential informant or seriously impair a Federal civil or criminal tax investigation. The Agency agrees that neither it nor its legal representatives will make any further use or disclosure of a Federal return or Federal return information disclosed to an Agency Representative by IRS if IRS notifies the head of the Agency in writing that such further use or disclosure would identify a confidential informant or seriously impair a Federal civil or criminal tax investigation. The Agency further agrees that prior to the disclosure of any Federal return or return information in a State judicial proceeding or to any party other than the taxpayer or his/her designee in a State administrative proceeding as provided by paragraph 3.5 of this agreement, the head or legal representative of the Agency will notify in writing the Service Center of District Director, from whom the return or return information was received, of the intention to make such disclosure. No officer, employee, or legal representative shall so disclose a Federal return or Federal return information in such State judicial or administrative proceeding if the Service Center or District Director or other IRS official, within 30 days following receipt of such written notice, informs the head or legal representative of the Agency that such disclosure would identify a confidential informant or seriously impair a Federal civil or criminal tax investigation.

3.7 Additionally, the Agency agrees that it will notify the IRS when, during an audit of the Agency by the State Audit Agency, Federal returns and Federal return information are disclosed to the State Audit Agency and such information is made part of the State Audit Agency's workpapers.

SECTION 4. Disclosure of State Returns and Return Information

4.1 This agreement constitutes the requisite authorization for the Agency to disclose to, and permit inspection by, IRS Representatives of State returns and State return information for the purpose of, and only to the extent necessary in the administration of the internal revenue laws, or related statutes, of the United States. Any State returns and State return information so disclosed to, or inspected by, an IRS Representative become, in the hands of IRS, "taxpayer return information" as defined by section 6103(b)(3) of the Code and may be redisclosed by IRS only to such persons, for such purposes, and under such conditions as may be prescribed by the Code.

4.2 Nothing in this agreement shall be construed as authority for the Agency to disclose State returns and State return information where such disclosure would be contrary to State law.

*4.3 Upon the occurrence of any change in employment duties, or other relevant matters affecting an IRS representative's right of access to State returns and State return information or status as an IRS Representative, the District Director(s) at Oklahoma City, Oklahoma and the Service Center Director at Austin, Texas shall promptly advise the Agency in writing that such individual is no longer an IRS representative.

SECTION 5. Other Cooperative Activities

*5.1 Subject to the restrictions and other provisions of this agreement and the availability of enforcement resources, the Agency and IRS will develop cooperative return selection and examination programs with the objective of avoiding unnecessary duplication of Federal and State audit coverage.

*5.2 Information other than Federal or State returns and return information, which the Agency and IRS may deem to be relevant or useful to the administration of State and Federal tax laws, may be exchanged pursuant to arrangements made by the Agency and IRS.

*5.3 In addition to the exchange of tax and other information, the Agency and IRS will, to the extent feasible, extend to each other assistance in other tax administrative matters. This may include such activities as taxpayer assistance, stocking tax forms for the public, training of personnel, special statistical studies and compilations of data, development and improvement of tax administration systems and procedures, and such other activities as may improve tax administration.

SECTION 6. Safeguards and Other Requirements

6.1 As an express condition for the inspection and disclosure of Federal returns and Federal return information, the Agency agrees to comply with the safeguards and requirements prescribed by section 6103(p)(4) of the Code and any implementation of such safeguards and requirements as may be provided by regulations and published procedures including:

(a) furnishing an annual report to the IRS describing the procedures established and utilized by the agency for ensuring the confidentiality of such returns and return information;

(b) permitting IRS to review the extent to which the agency is complying with the requirements of this paragraph;

and

(c) informing in writing all Agency Representatives and other persons to or by whom disclosure or inspection of Federal returns or Federal return information is authorized of the criminal penalties and civil liability provided by sections 7213 and 7217 of the Code for a disclosure of such returns and return information which is unauthorized by the Code.

6.2 To the extent consistent with Federal law IRS will accord State returns and State return information confidentiality safeguards comparable to those required of the Agency pursuant to this agreement.

6.3 Processing of Federal returns and Federal return information received by the Agency from IRS in the form of microfilms, photo-impressions, magnetic media, or other format (including reformatting or reproduction, or conversion to magnetic media, punch cards, or hard copy printout) and transmission and storage of such Federal returns and Federal return information by or on behalf of the Agency may be performed by either Agency owned and/or operated computer facilities, or State shared facilities or by any other person described in section 6103(n) of the Code. In those cases where such facilities used by the State Agency are shared with other State agencies or operated by any other person described by section 6103(n) of the Code, the Agency will ensure the confidentiality of the Federal returns and Federal return information provided to such shared facility or person. As part of this responsibility the terms of any contract or agreement between the Agency and a shared computer facility or other person to whom Federal return or Federal return information is or may be disclosed for a purpose described in this subsection, will provide, or will be amended to provide, that such person, and officers and employees of the person, will comply with the applicable safeguard conditions contained in regulations, published rules or procedures, or written communications.

6.4 Because some taxpayers may be unaware that Agency tax officials are authorized under Federal law to obtain Federal returns and Federal return information for State tax administration purposes, the Agency will publicize, in a manner satisfactory to IRS, that such returns or return information were obtained pursuant to specific authority granted by the Code. Similar publicity will be provided by IRS, if requested by the Agency, for State tax information furnished pursuant to State law.

SECTION 7. Limitations

7.1 Pursuant to the provisions of section 6103(p)(2) of the Code, and of State law, if any, IRS and the Agency may charge each other a reasonable fee for furnishing returns and return information under the terms of this agreement. IRS and the Agency may agree not to charge each other for the costs of routine reproduction of returns and return information mutually exchanged.

7.2 Under no circumstances will the Agency permit any Federal return or Federal return information to be inspected by, or disclosed to an individual who is the Chief Executive Officer of the State or any person other than one described in Section 3 of this agreement.

7.3 Notwithstanding any other provision of this agreement, IRS will not disclose or make known in any manner whatever to any person described in Section 3 of this agreement --

(a) any original, copy, abstract of any return, payment, or registration made pursuant to Chapter 35 of the Code (relating to taxes on wagering);

(b) any record required for making any such return, payment, or registration made or required pursuant to Chapter 35 which IRS is permitted by the taxpayer to examine or which is produced pursuant to section 7602 of the Code (relating to the examination of books and witnesses);

(c) any information obtained by the exploitation of any such return, payment, registration, or record made or required pursuant to Chapter 35.

7.4 Notwithstanding any other provision of this agreement, IRS will not disclose or make known in any manner to any person described in Section 3 of this agreement information which was obtained pursuant to a tax convention between the United State and a foreign government.

SECTION 8. Officials to Contact for Obtaining Information

8.1 Requests by the Agency for Federal returns or Federal return information should be made to the officials named in the implementing agreement or to the officials below if an implementing agreement has not been executed.

(a) Requests by the Agency for Federal return information in magnetic media mode should be made to the District Director at Oklahoma City, Oklahoma who will be responsible for coordinating the requests with the National Office.

(b) Requests for physical inspection or copying of Federal returns, or requests for audit abstracts and reports pertaining to such returns, showing addresses within the State should be made to the Director, Internal Revenue Service Center, 3651 South Interregional Highway, Austin, Texas 78740 who will be responsible for making the proper arrangements for inspection or copying.

(c) Requests by the head of the Agency for Federal returns or taxpayers or Federal return information relating to taxpayers showing addresses outside the State should be made to the District Director at Post Office Box 66, Oklahoma City, Oklahoma 73101.

8.2 Requests by authorized officers and employees of the IRS for inspection or copying of State returns and State return information should be made to the officials named in the implementing agreement supplementing this agreement, or to the Chairman, Oklahoma Tax Commission if any implementing agreement has not been executed.

SECTION 9. Termination or Modification of Agreement

9.1 The provisions of the agreement are subject to provisions of the Code, implementing regulations, published procedures, and to the provisions of State statutes and regulations. This agreement may be terminated or modified at the discretion of IRS or the Agency due to changes in Federal or State statutes and regulations or whenever in the administration of Federal or State laws that action seems appropriate.

9.2 Any unauthorized use or disclosure of Federal returns or Federal return information furnished pursuant to this agreement or inadequate procedures for safeguarding the confidentiality of such returns and return information, also constitutes grounds for termination of this agreement and the exchange of information thereunder, subject to the rights of administrative appeal as provided by regulations prescribed by section 6103(p)(7) of the Code.

9.3 Notwithstanding any other provision of this agreement, no Federal return or Federal return information shall be disclosed after December 31, 1978, by IRS to any person described in Section 3 of this agreement if the requirements of section 6103(p)(8) of the Code are not met.
 
APPROVED:
Odie (?) Nance                   Roscoe (?) Eggers
(Signature)                     (Commissioner of Internal Revenue)
CHAIRMAN
OKLAHOMA TAX COMMISSION
(Title of Agency Official)
Signed at Oklahoma City, Oklahoma  Signed at Washington, D.C. this
this 13th day of December, 1982.   10th day of March, 1983.
[(?) Middle initials illegible in copy.]
 



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