Changes in Oklahoma Tax Law
Changes in Oklahoma Tax Law Affecting Individuals with a Professional License
Recent legislation has changed how the Oklahoma Board of Nursing (Board) interacts with licensees who are not tax compliant. Prior to November 1, 2023, Oklahoma law (68 O.S. §238.1) prohibited the Board from issuing or renewing a license until the taxpayer was deemed compliant by the Oklahoma Tax Commission (OTC). Effective November 1, 2023, HB 1956 (2023) eliminated that prohibition. Starting November 1, 2023, the Board no longer includes tax compliance in determining whether a license should be renewed or reissued.
Please be aware that HB 1956 authorizes the OTC to garnish the wages of the licensee to collect any delinquent taxes, penalties, and interest owed. The Oklahoma Board of Nursing cannot address tax issues. If you receive a notice from the OTC, you must contact them directly. Contact information for the OTC may be found at the following link: