---
type: "Bill"
title: "State Auditor and Inspector; deleting certain duties of the Oklahoma Tax Commission; modifying type and frequency of required audit. Effective date."
description: "State Auditor and Inspector; deleting certain duties of the Oklahoma Tax Commission; modifying type and frequency of required audit. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2021"
identifier: "SB 870"
citation: "Oklahoma SB 870 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Pfeiffer", "Rader"]
version_count: 5
action_count: 22
vote_count: 0
first_action: "2021-02-01"
last_action: "2021-04-27"
source: "openstates"
source_identifier: "ocd-bill/a6195409-5245-4b47-a14f-e708e895dcb4"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB870&session=2100"
source_hash: "2290fb67c6c74abf6036ca8efb54f17daed609f5febcb0fbde9aeb57e11ddcf1"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma SB 870 (2021) — State Auditor and Inspector; deleting certain duties of the Oklahoma Tax Commission; modifying type and frequency of required audit. Effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 INT/SB/SB870 INT.PDF)
2. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/SB/SB870 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/SB/SB870 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/SB870 HFLR.PDF)
5. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/SB870 SFLR.PDF)

## Sponsors

- Pfeiffer — primary (person)
- Rader — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-01** First Reading `introduction, reading-1`
- **2021-02-01** Authored by Senator Rader
- **2021-02-02** Second Reading referred to Finance `reading-2, referral-committee`
- **2021-02-18** Coauthored by Representative Pfeiffer (principal House author)
- **2021-02-23** Reported Do Pass Finance committee; CR filed `committee-passage`
- **2021-03-08** General Order, Considered
- **2021-03-08** Measure passed: Ayes: 46 Nays: 0 `passage`
- **2021-03-08** Referred for engrossment
- **2021-03-09** Engrossed to House `passage`
- **2021-03-09** First Reading `introduction, reading-1`
- **2021-03-22** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2021-03-23** Referred to Appropriations and Budget General Government Subcommittee `referral-committee`
- **2021-03-30** Recommendation to the full committee; Do Pass Appropriations and Budget General Government Subcommittee `committee-passage`
- **2021-04-15** CR; Do Pass Appropriations and Budget Committee `committee-passage`
- **2021-04-21** General Order
- **2021-04-21** Third Reading, Measure passed: Ayes: 79 Nays: 0 `passage, reading-3`
- **2021-04-21** Signed, returned to Senate
- **2021-04-21** Referred for enrollment
- **2021-04-22** Enrolled, to House
- **2021-04-22** Signed, returned to Senate
- **2021-04-22** Sent to Governor `executive-receipt`
- **2021-04-27** Approved by Governor 04/27/2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a6195409-5245-4b47-a14f-e708e895dcb4`. Confidence: reported (aggregated from official Oklahoma legislature records).