Oklahoma State Question 702, Tax Abatement Amendment (2002)
| Oklahoma State Question 702 | |
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| Election date |
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| Topic State legislatures measures and Taxes |
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| Status |
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| Type Legislatively referred constitutional amendment |
Origin |
Oklahoma State Question 702 was on the ballot as a legislatively referred constitutional amendment in Oklahoma on November 5, 2002. It was approved.
A "yes" vote supported allowing the legislature to permit tax abatements in specific cases, including bankruptcy, insolvency, uncontrollable factors, unfair liability due to others’ actions, or uncollected trust fund taxes believed in good faith not to be required. |
A "no" vote opposed allowing the legislature to permit tax abatements in specific cases, including bankruptcy, insolvency, uncontrollable factors, unfair liability due to others’ actions, or uncollected trust fund taxes believed in good faith not to be required. |
Election results
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Oklahoma State Question 702 |
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| Result | Votes | Percentage | ||
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506,911 | 54.18% | ||
| No | 428,670 | 45.82% | ||
Text of measure
Ballot title
The ballot title for State Question 702 was as follows:
| “ | 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. | ” |
Path to the ballot
- See also: Amending the Oklahoma Constitution
A simple majority vote is required during one legislative session for the Oklahoma State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 51 votes in the Oklahoma House of Representatives and 24 votes in the Oklahoma State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.
See also
External links
Footnotes
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State of Oklahoma Oklahoma City (capital) |
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