Mission Statement:
To Serve the people of Oklahoma by promoting tax compliance through quality service and fair administration.
Supervisors Classified Unclassified $0 - $35 K $35 K - $70 K $70 K - $$$
Headquarters 0 2 14 0 9 7
Administration 4 0 8 0 5 3
Taxpayer Assistance 9 74 10 61 21 2
Communications 2 2 9 1 9 1
Account Maintenance 10 53 10 45 16 2
Ad Valorem 7 22 8 9 19 2
Central Processing 11 46 10 45 9 2
Tax Policy 3 1 14 0 11 4
Management Services 7 21 15 16 17 3
Human Resources 1 1 6 0 6 1
Information Technology 9 1 42 0 40 3
Legal 7 15 22 13 19 5
Compliance 32 203 40 146 91 6
Motor Vehicle 16 74 7 54 25 2
Total 118 515 215 390 297 43
2014 (Budgeted) 2013 (Avg) 2010 (Avg) 2009 (Avg) 2004 (Avg)
Headquarters 17.0 15.0 17.0 17.0 17.0
Administration 9.0 9.0 9.0 10.0 7.0
Taxpayer Assistance 83.0 84.0 91.0 99.0 106.0
Communications 11.0 11.0 11.0 11.0 9.0
Account Maintenance 66.0 62.0 74.0 81.0 53.0
Ad Valorem 32.0 33.0 34.0 34.0 30.0
Central Processing 59.0 30.0 59.0 61.0 71.0
Tax Policy 15.0 13.0 13.0 14.0 15.0
Management Services 35.0 34.0 38.0 40.0 42.0
Human Resources 7.0 7.0 9.0 11.0 10.0
Information Technology 45.0 67.0 102.0 107.0 104.0
Legal 36.0 35.0 28.0 32.0 33.0
Compliance 258.0 235.0 259.0 281.0 295.0
Motor Vehicle 81.0 80.0 92.0 99.0 145.0
Total 754 715 836 897 937
Appropriations Federal Revolving Local Other* Total
Headquarters/Administration $2,763,000 $363,000 $0 $0 $3,126,000
Taxpayer Assistance $7,288,000 $3,044,000 $0 $0 $10,332,000
Ad Valorem $3,221,000 $18,989,000 $0 $0 $22,210,000
Central Processing $3,601,000 $563,000 $0 $0 $4,164,000
Tax Policy $993,000 $599,000 $0 $0 $1,592,000
Management Services $4,795,000 $528,000 $0 $0 $5,323,000
Legal $2,654,000 $566,000 $0 $0 $3,220,000
Compliance $4,741,000 $27,165,000 $0 $0 $31,906,000
Motor Vehicle $4,670,000 $4,315,000 $8,985,000
Film Rebate 0 $5,000,000 $0 $0 $5,000,000
Data Processing $12,190,000 $13,262,000 $25,452,000
Total $46,916,000 $0 $74,394,000 $0 $0 $121,310,000
*Source of "Other" and % of "Other" total for each.
Appropriations Federal Revolving Local Other* Total
FY'13 Carryover $0 $0 $38,455,142 $0 $0 $38,455,142
*Source of "Other" and % of "Other" total for each.
The majority of the carryover in revolving funds is associated with obligated IT projects in the joint OMES and OTC computer enhancement fund.
FY'13 Carryover by Funding Source
Oklahoma Tax Commission
FY'15 Budgeted FTE
FY'14 Projected Division/Program Funding By Source
Lead Administrator: Tony Mastin
Lead Financial Officer: Carol McCullar
FTE History
1.) What services are no longer provided because of budget cuts?
The agency provides the primary revenue collection function for state government funding. All statutory tax and fee administration functions and services
have been continued during the fiscal year. Savings from electronic filing initiatives have allowed the agency to absorb fixed cost increases during the year.
2.) What services are provided at a higher cost to the user?
All fees associated with tax administration are statutory. No statutory fee increases have been enacted for Fiscal 2014.
3.) What services are still provided but with a slower response rate?
With declining resources some areas have experienced slower response times. Phone calls and inquiries from taxpayers have been delayed with lower
staff available on the phone bank. Business refunds, registrations and oil and gas well registrations have also been delayed in some instances.
Appropriations Federal Revolving Other Total % Change
Headquarters/Administration $2,763,000 $363,000 $0 $3,126,000 $0
Taxpayer Assistance $7,288,000 $3,044,000 $0 $10,332,000 $0
Ad Valorem $3,221,000 $18,989,000 $0 $22,210,000 $0
Central Processing $3,601,000 $563,000 $0 $4,164,000 $0
Tax Policy $993,000 $599,000 $0 $1,592,000 $0
Management Services $4,795,000 $528,000 $0 $5,323,000 $0
Legal $2,654,000 $566,000 $0 $3,220,000 $0
Compliance $4,741,000 $27,165,000 $0 $31,906,000 $0
Motor Vehicle $4,670,000 $4,315,000 $8,985,000 $0
Film Rebate 0 $5,000,000 $0 $5,000,000 $0
Data Processing $12,190,000 $13,262,000 $25,452,000 $0
Total $46,916,000 $0 $74,394,000 $0 $121,310,000 $0
*Source of "Other" and % of "Other" total for each.
$ Amount
No New Funding Requests
A 3% appropriation reduction totaling $1,407,478 would require a reduction in contract labor for tax season peak processing. That would result in a shifting
of full time divisional staff to the Central Processing section for opening and processing returns. This results in a delay in issuing permits for new businesses,
and other services provided to taxpayers.
A 5% appropriation reduction would result in the reduction of all contract personnel used to process payments and returns. This would require the use
of approximately 120 FTE from other divisions to open and process incoming returns. Significant losses of state and local revenues would occur as a result.
With compliance staff each collecting over $300,000 per year in additional state revenues, the loss in revenues would exceed the budget cuts to the agency.
$ Amount
No
1.) How much federal money received by the agency is tied to a mandate by the Federal Government?
No Federal funds are received by the agency. The agency is totally funded from state appropriations and fees associated with tax administration.
2.) Are any of those funds inadequate to pay for the federal mandate?
N/A
3.) What would the consequences be of ending all of the federal funded programs for your agency?
N/A
4.) How will your agency be affected by federal budget cuts in the coming fiscal year?
N/A
5.) Has the agency requested any additional federal earmarks or increases?
N/A
Is the agency seeking any fee increases for FY'15?
Federal Government Impact
FY'15 Top Five Appropriation Funding Requests
What Changes did the Agency Make between FY'13 and FY'14
How would the agency handle a 3% appropriation reduction in FY'15?
How would the agency handle a 5% appropriation reduction in FY'15?
FY'15 Requested Division/Program Funding By Source
Central Processing
This activity includes the receipt and processing of all tax documents and remittances. 3 million payments
totaling $11.2 billion are prepared for deposit with the State Treasurer and 1.7 million returns are processed annually.
Taxpayer Services
This program includes the registration and licensing of business taxpayers, maintenance of taxpayer's accounts, including
problem resolution, business refunds, processing, communication and taxpayer education.
Motor Vehicle
This program includes the issuance of title and registration information for vehicles, boats and motors, truck registration
and prorations and the administration of motor fuel tax laws.
Compliance
This program's primary functions are the collection of delinquent taxes and performing audits of the various tax types,
including business and individual taxpayers. The program generates revenues for the state and assists in enhancing
the compliance rate of taxpayers. Activities also include delinquency hearings, filing of liens and establishment of payout plans.
Legal Services
This program provides legal services to the various divisions in the administration and collection of tax revenues. Activities
include: litigation protests, collections, bankruptcy, statutory/legislative reviews, and the promulgation of rules.
Ad Valorem Programs
Program activity includes the monitoring of locally assessed property and the valuation of centrally assessed
property in Oklahoma for ad valorem taxation purposes. Ad Valorem exemptions are also audited and reviewed.
Tax Policy and Research
This division is a centralized unit responsible for the development and review of tax policy and procedures, research,
legal and administrative decisions and legislation. Revenue estimates are also provided for certification.
Headquarters/Administration
This activity includes the Commissioners, administrative staff, law judges, the Executive Director's office and internal audit.
Support and Management Services
This activity includes the Agency's accounting functions, personnel functions, employee training, printing, inventory
management, mail out and computer services. Apportionment of revenues to state and local entities is a primary function.
FY13 FY12 FY'11 FY'10 FY'09
Central Processing
Avg. Days Process Non-Peak Refund 2 4 2 3 6
Avg. Days Process Non-Peak, Suspended Refund
43 48 37 38 32
Avg. Days for Peak Refund Processed 4 9 8 13 22
Avg. Days for Peak Suspended Processed 39 34 49 53 49
Taxpayer Services
Internet Filing Participants 438,790 401,298 368,826 335,148 309,949
Electronic Filing Participants 996,224 865,261 825,122 749,067 735,168
Direct Deposits Participants 1,123,985 1,012,932 622,788 580,352 584,532
% of Business E-Filing 76.8% 62.7% N/A N/A N/A
Compliance
Sales Tax Field Audits 716 576 556 353 334
Withholding Tax Field Audits 140 212 365 362 399
Motor Vehicles
Additional & Delinquent Fees 75,584 78,639 76,068 88,343 89,013
Total Registration Processed (in millions) 3.9 2.9 2.9 2.8 2.9
Vehicle Title Transactions (in millions) 1.5 1.5 1.3 1.3 1.33
Performance Measure Review
Division and Program Descriptions
