Okla. Stat. tit. 68, § 68-2108
This is the official text of Okla. Stat. tit. 68, § 68-2108, 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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Nonpayment of tax
Official statutory text
A. In any case where the owner of a vehicle subject to the tax
levied by this article fails or refuses to pay the same, after
proper demand therefor by an officer or agent of Service Oklahoma,
such officer or agent shall immediately report such failure to
Service Oklahoma, and shall at the same time in case of failure to
pay, seize and hold the vehicle, as now provided by law in case of
failure to pay the annual vehicle license or registration fee.
B. Service Oklahoma shall, upon demand of the owner of the
vehicle, accord a hearing to the owner as provided by law and enter
its findings and order accordingly. If it is determined by Service
Oklahoma that the tax is due and payable, then it shall issue its
warrant, directly to the sheriff of the county, ordering and
directing the sale of such vehicle according to the same procedure
now provided by law for the sale of vehicles for failure to pay the
annual license fee. Such seizure and sale may at the time include
both the registration fee due and the excise tax levied by this
article, together with all costs of advertisement and sale. The
sale shall be conducted in all manner as provided by law for the
sale of personal property under execution.
levied by this article fails or refuses to pay the same, after
proper demand therefor by an officer or agent of Service Oklahoma,
such officer or agent shall immediately report such failure to
Service Oklahoma, and shall at the same time in case of failure to
pay, seize and hold the vehicle, as now provided by law in case of
failure to pay the annual vehicle license or registration fee.
B. Service Oklahoma shall, upon demand of the owner of the
vehicle, accord a hearing to the owner as provided by law and enter
its findings and order accordingly. If it is determined by Service
Oklahoma that the tax is due and payable, then it shall issue its
warrant, directly to the sheriff of the county, ordering and
directing the sale of such vehicle according to the same procedure
now provided by law for the sale of vehicles for failure to pay the
annual license fee. Such seizure and sale may at the time include
both the registration fee due and the excise tax levied by this
article, together with all costs of advertisement and sale. The
sale shall be conducted in all manner as provided by law for the
sale of personal property under execution.
Status: in_force · Read it on the official government site
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