Okla. Stat. tit. 68, § 68-1408
This is the official text of Okla. Stat. tit. 68, § 68-1408, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Revoking permits
Official statutory text
Whenever any retailer or vendor not maintaining a place of
business in this state, or both within and without this state, and
authorized to collect the tax herein levied, fails to comply with
any of the provisions of this article or any order, rules or
regulations of the Commission, prescribed and adopted under this
article, the Tax Commission may, upon notice and hearing as
hereinafter provided, by order revoke the use tax permit, if any,
Oklahoma Statutes - Title 68. Revenue and Taxation Page 673
issued to such retailer or vendor, and if any such retailer or
vendor is a corporation authorized to do business in this state may,
after notice and hearing as herein provided, cancel said
corporation's license to do business in this state and shall issue a
new license only when such corporation has complied with the
obligations under this article. No order authorized in this section
shall be made until the retailer or vendor is given an opportunity
to be heard and to show cause why such order should not be made and
he shall be given ten (10) days' notice by mail of the time, place
and purpose of such hearing.
business in this state, or both within and without this state, and
authorized to collect the tax herein levied, fails to comply with
any of the provisions of this article or any order, rules or
regulations of the Commission, prescribed and adopted under this
article, the Tax Commission may, upon notice and hearing as
hereinafter provided, by order revoke the use tax permit, if any,
Oklahoma Statutes - Title 68. Revenue and Taxation Page 673
issued to such retailer or vendor, and if any such retailer or
vendor is a corporation authorized to do business in this state may,
after notice and hearing as herein provided, cancel said
corporation's license to do business in this state and shall issue a
new license only when such corporation has complied with the
obligations under this article. No order authorized in this section
shall be made until the retailer or vendor is given an opportunity
to be heard and to show cause why such order should not be made and
he shall be given ten (10) days' notice by mail of the time, place
and purpose of such hearing.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.