Oklahoma Legislature has authorized the Tax Commission to establish a voluntary compliance initiative for eligible taxes due before January 1, 2008. Eligible taxes included sales and use tax, personal and corporate income tax, franchise tax, withholding tax, privilege tax, gasoline and diesel tax, gross production and petroleum excise tax, and mixed beverage tax. If the taxpayer files the delinquent returns and pays the taxes due between September 15, 2008 and November 14, 2008, penalties, interest, and other collection fees will be waived. Conversely, the taxpayer may enter into a written agreement with the Commission that stipulates the terms and time frame for full payment of unpaid taxes. If any eligible tax is not paid by the end of the Initiative or in conformity with a written agreement, the penalty that would normally apply to the unpaid balance will be applied. (S.B. 2034, Laws 2008, effective June 3, 2008, applicable as noted)