There Is a Newer Version of this Section
  1. 2025 Oklahoma Stat.
  2. 2024 Oklahoma Stat.
  3. 2023 Oklahoma Stat.
  4. 2021 Oklahoma Stat. (here)
  5. View All Versions
View Our Newest Version Here

2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-215. Collection of taxes, penalties, in same manner as personal debt.

Universal Citation:
68 OK Stat § 68-215 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

(a) The taxes, fees, interest, and penalties imposed or levied by any State tax law, or by this article, from the time the same shall become due, may be collected in the same manner as a personal debt of the taxpayer to the State of Oklahoma, recoverable in any court of competent jurisdiction in any action in the name of the State of Oklahoma, on relation of the Oklahoma Tax Commission. Such suit may be maintained and prosecuted, and all proceedings taken, to the same effect and extent as for the enforcement of a right of action for debt. All provisional remedies available in such actions shall be, and are hereby made, available to the State of Oklahoma in the enforcement of the payment of any state tax.

(b) The proceeds of any judgment or order obtained hereunder shall be paid to the Tax Commission.

Laws 1965, c. 414, § 2.

Previous Next
Disclaimer: These codes may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.