Okla. Stat. tit. 68, § 68-213
This is the official text of Okla. Stat. tit. 68, § 68-213, 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.
Notice to taxpayer on final determination of tax liability
Official statutory text
when security on file - Forfeiture of bond and collection of amount
due.
Where, as security for the payment of any state tax, the
taxpayer has filed with the Tax Commission a bond, the Tax
Commission shall, as soon as the tax has been finally determined to
be due and payable, notify the taxpayer and his surety or sureties
of such fact by sending to each of them, addressed to their
respective post office addresses last known to the Tax Commission, a
letter by registered or certified mail with return receipt
requested.
If, within thirty (30) days after the mailing of such notice the
amount due remains unpaid, the bond posted shall be forfeited and
the Tax Commission shall proceed to collect the amount due
thereunder, together with any penalties and costs incident thereto.
It shall not be necessary to make the delinquent taxpayer a party to
any suit that may be brought against his surety or sureties.
due.
Where, as security for the payment of any state tax, the
taxpayer has filed with the Tax Commission a bond, the Tax
Commission shall, as soon as the tax has been finally determined to
be due and payable, notify the taxpayer and his surety or sureties
of such fact by sending to each of them, addressed to their
respective post office addresses last known to the Tax Commission, a
letter by registered or certified mail with return receipt
requested.
If, within thirty (30) days after the mailing of such notice the
amount due remains unpaid, the bond posted shall be forfeited and
the Tax Commission shall proceed to collect the amount due
thereunder, together with any penalties and costs incident thereto.
It shall not be necessary to make the delinquent taxpayer a party to
any suit that may be brought against his surety or sureties.
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.