Okla. Stat. tit. 68, § 68-1372
This is the official text of Okla. Stat. tit. 68, § 68-1372, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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County sales tax as lien
Official statutory text
The sales tax levied by a county and any penalties or interest
thereon shall constitute a lien in favor of such county from the
date the sales tax is due and payable upon all real or personal
property then belonging to or thereafter acquired by the person
owing the tax, whether such property is employed by such person in
the conduct of business or is in the hands of an assignee, trustee,
or receiver for the benefit of creditors. The lien shall be coequal
with all tax liens created by law, except for specific tax liens the
Legislature by law declares to be first or prior liens. The liens
created pursuant to the provisions of this section shall be prior,
superior, and paramount to all other liens, claims, or encumbrances
on the property of the person, firm, or corporation owing the tax.
Such liens, however, shall be inferior to those of any bona fide
mortgagee, pledgee, judgment creditor, or purchaser who has filed or
recorded said mortgages or conveyances in the office of the county
clerk of the county in which the property is located, and whose
rights shall have attached prior to the date on which the notice of
the lien of the claiming county is entered upon the district court
judgment docket in the office of the court clerk in the county in
which the property is located. Such sales tax, penalty, and interest
Oklahoma Statutes - Title 68. Revenue and Taxation Page 642
owed the county shall, at all times, constitute a prior, superior,
and paramount claim as against the claims of unsecured creditors.
The lien of the county shall continue until the amount of the tax
and penalty due and owing and interest subsequently accruing thereon
is paid. In any action affecting the title to real estate or the
ownership or right to possession of personal property, the county
asserting a lien on such property may be made a party defendant for
the purpose of determining its lien upon the property involved
therein only in cases where notice of the lien of the county has
been entered upon the district court judgment docket. In such
action service of summons upon the county by serving the county
clerk shall be sufficient service and binding upon the county.
thereon shall constitute a lien in favor of such county from the
date the sales tax is due and payable upon all real or personal
property then belonging to or thereafter acquired by the person
owing the tax, whether such property is employed by such person in
the conduct of business or is in the hands of an assignee, trustee,
or receiver for the benefit of creditors. The lien shall be coequal
with all tax liens created by law, except for specific tax liens the
Legislature by law declares to be first or prior liens. The liens
created pursuant to the provisions of this section shall be prior,
superior, and paramount to all other liens, claims, or encumbrances
on the property of the person, firm, or corporation owing the tax.
Such liens, however, shall be inferior to those of any bona fide
mortgagee, pledgee, judgment creditor, or purchaser who has filed or
recorded said mortgages or conveyances in the office of the county
clerk of the county in which the property is located, and whose
rights shall have attached prior to the date on which the notice of
the lien of the claiming county is entered upon the district court
judgment docket in the office of the court clerk in the county in
which the property is located. Such sales tax, penalty, and interest
Oklahoma Statutes - Title 68. Revenue and Taxation Page 642
owed the county shall, at all times, constitute a prior, superior,
and paramount claim as against the claims of unsecured creditors.
The lien of the county shall continue until the amount of the tax
and penalty due and owing and interest subsequently accruing thereon
is paid. In any action affecting the title to real estate or the
ownership or right to possession of personal property, the county
asserting a lien on such property may be made a party defendant for
the purpose of determining its lien upon the property involved
therein only in cases where notice of the lien of the county has
been entered upon the district court judgment docket. In such
action service of summons upon the county by serving the county
clerk shall be sufficient service and binding upon the county.
Status: in_force · Read it on the official government site
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