No taxpayer shall be allowed to participate in a statutory voluntary compliance initiative, enacted after the effective date of this act, entitling taxpayers to a waiver of penalty, interest and/or other collection fees due on unpaid taxes if the taxpayer has previously participated in a similar initiative; provided:
1. Such limitation shall not preclude a taxpayer from seeking relief under the provisions of Section 219.1 or 220 of Title 68 of the Oklahoma Statutes; and
2. The Oklahoma Tax Commission, whenever in its judgment good cause exists and pursuant to written request, may authorize a waiver from the limitation provided in this section.
Added by Laws 2019, c. 318, § 1, eff. Nov. 1, 2019.
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