---
type: "Bill"
title: "Revenue and taxation; noncompliance procedures; scope of procedures for enforcement of state tax laws by the Tax Commission; effective date."
description: "Revenue and taxation; noncompliance procedures; scope of procedures for enforcement of state tax laws by the Tax Commission; effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2017-2018"
identifier: "HB 2343"
citation: "Oklahoma HB 2343 (2017-2018)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["David", "Osborn (Leslie)"]
version_count: 5
action_count: 25
vote_count: 4
first_action: "2017-04-11"
last_action: "2017-05-02"
source: "openstates"
source_identifier: "ocd-bill/975ebd10-9ff4-4269-b9ba-befe509ebd96"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB2343&session=1800"
source_hash: "223312b45be22c9a197adae36d837ffc4665fe642016fe15c9f79538bc95b9bb"
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 HB 2343 (2017-2018) — Revenue and taxation; noncompliance procedures; scope of procedures for enforcement of state tax laws by the Tax Commission; 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/2017-18 INT/hB/HB2343 INT.PDF)
2. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENGR/hB/HB2343 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENR/hB/HB2343 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 FLR/HFLR/HB2343 HFLR.PDF)
5. **House Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 COMMITTEE SUBS/HCS/HB2343 CS.PDF)

## Votes

- Reconsider — **43–3** (pass) · upper
- THIRD READING — **25–19** (pass) · upper
- THIRD READING — **87–7** (pass) · lower
- Emergency — **37–9** (pass) · upper

## Sponsors

- David — primary (person)
- Osborn (Leslie) — primary (person)

## Timeline

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

- **2017-04-11** First Reading `introduction, reading-1`
- **2017-04-11** Authored by Representative Osborn (Leslie), Wallace
- **2017-04-11** Authored by Senator David (principal Senate author)
- **2017-04-11** Coauthored by Senator(s) Fields
- **2017-04-12** Second Reading referred to Joint Committee on Appropriations and Budget `reading-2, referral-committee`
- **2017-04-17** JCR; Do pass, amended by committee substitute Joint Committee on Appropriations and Budget `committee-passage`
- **2017-04-18** General Order
- **2017-04-18** JCR adopted
- **2017-04-18** Third Reading, Measure and Emergency passed: Ayes: 87 Nays: 7 `reading-3, passage`
- **2017-04-18** Referred for engrossment
- **2017-04-18** Engrossed, signed, to Senate `passage`
- **2017-04-18** First Reading `introduction, reading-1`
- **2017-04-19** Direct to Calendar
- **2017-04-20** JCR adopted
- **2017-04-20** Measure passed: Ayes: 25 Nays: 19 `passage`
- **2017-04-20** Emergency failed: Ayes: 25 Nays: 19
- **2017-04-20** Notice served to reconsider vote on emergency Thompson
- **2017-04-25** Motion to reconsider vote adopted: Ayes: 43 Nays: 3
- **2017-04-25** Emergency passed: Ayes: 37 Nays: 9
- **2017-04-25** Engrossed measure signed, returned to House `passage`
- **2017-04-25** Referred for enrollment
- **2017-04-26** Enrolled, signed, to Senate
- **2017-04-26** Enrolled measure signed, returned to House
- **2017-04-26** Sent to Governor `executive-receipt`
- **2017-05-02** Approved by Governor 05/02/2017 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/975ebd10-9ff4-4269-b9ba-befe509ebd96`. Confidence: reported (aggregated from official Oklahoma legislature records).