Oklahoma State Question No. 702 (2002)
The official ballot summary reads:
This measure amends part of Section 5 of Article 10 of the State Constitution. The measure allows the Legislature to pass laws permitting abatement of taxes. Under the proposal, the Legislature could abate taxes only if:
1. Collection of the tax with interest and penalties would cause the taxpayer to declare bankruptcy; 2. The tax is not collectible because, for reasons beyond his control, the taxpayer is insolvent; 3. Other similar factors beyond the taxpayer's control caused the tax not to be collectible; 4. The tax resulted from actions of a person other than the taxpayer. Moreover, it must be unfair to hold the taxpayer responsible; or 5. The tax is a trust fund tax which the taxpayer did not collect from his customer. Additionally, the taxpayer must have believed in good faith that he did not have to collect the tax.
The measure does not amend the portion of Section 5 of Article 10 which requires that taxes be uniform upon the same class of subjects.
The measure passed with 54.2% of voters in approval, and 45.8% saying no.
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