Okla. Stat. tit. 68, § 68-211
This is the official text of Okla. Stat. tit. 68, § 68-211, 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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Return of deposited money or securities to taxpayer
Official statutory text
When, to secure compliance with the provisions of this article
or any other State tax law, money or securities have been deposited
with the Tax Commission, and the Tax Commission is satisfied that
the taxpayer has complied with all tax laws and has, through
independent payment or through authorization granted by the taxpayer
to the Tax Commission to satisfy such tax indebtedness out of the
money or securities deposited, paid all taxes due the State, then
the Tax Commission shall return to the owner all or such part of the
deposited money or securities as remains after the liquidation of
taxpayer's tax liability.
If such money or securities have by the Tax Commission been
deposited with the State Treasurer, then the Tax Commission shall,
under the circumstances above stated, notify the Treasurer that the
money or securities, or such part as the Tax Commission shall
direct, should be returned to the owner.
or any other State tax law, money or securities have been deposited
with the Tax Commission, and the Tax Commission is satisfied that
the taxpayer has complied with all tax laws and has, through
independent payment or through authorization granted by the taxpayer
to the Tax Commission to satisfy such tax indebtedness out of the
money or securities deposited, paid all taxes due the State, then
the Tax Commission shall return to the owner all or such part of the
deposited money or securities as remains after the liquidation of
taxpayer's tax liability.
If such money or securities have by the Tax Commission been
deposited with the State Treasurer, then the Tax Commission shall,
under the circumstances above stated, notify the Treasurer that the
money or securities, or such part as the Tax Commission shall
direct, should be returned to the owner.
Status: in_force · Read it on the official government site
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