Municipal taxation; requiring the withholding of municipal collections upon determination the municipality is obstructing enforcement of immigration law. Effective date.

Also relevant to:Immigrant / non-citizen

Where it is in the process

Plain-English Summary

This bill amends Oklahoma law regarding municipal taxation. It allows the Attorney General to determine if a city is impeding federal immigration law enforcement or acting as a "sanctuary city." If such a determination is made, the Oklahoma Tax Commission will place all sales and lodging taxes collected for that city into a special account until the Attorney General notifies them otherwise.

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