Oklahoma Tax Abatement, State Question 702 (2002)

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The Oklahoma Tax Abatement Amendment, also known as State Question 702, was on the November 5, 2002 ballot in Oklahoma as a legislatively-referred constitutional amendment, where it was approved. The measure allowed the legislature to pass laws providing for the abatement of taxes or parts of taxes.[1]

Election results

Oklahoma State Question 702 (2002)
ResultVotesPercentage
Approveda Yes 506,911 54.18%
No428,67045.82%

Election results via: Oklahoma Secretary of State

Text of measure

Ballot title

The official ballot title appeared as:[2]

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. [3]

Full text

The full text of the measure can be read here.

See also

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Suggest a link

External links

References

  1. Oklahoma Secretary of State, "State Questions," accessed November 25, 2014
  2. Oklahoma Secretary of State, "State Question 702," accessed November 25, 2014
  3. Note: This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.