Okla. Stat. tit. 68, § 68-215
This is the official text of Okla. Stat. tit. 68, § 68-215, 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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Collection of taxes, penalties, in same manner as personal
Official statutory text
debt.
(a) The taxes, fees, interest, and penalties imposed or levied
by any State tax law, or by this article, from the time the same
shall become due, may be collected in the same manner as a personal
debt of the taxpayer to the State of Oklahoma, recoverable in any
court of competent jurisdiction in any action in the name of the
State of Oklahoma, on relation of the Oklahoma Tax Commission. Such
suit may be maintained and prosecuted, and all proceedings taken, to
the same effect and extent as for the enforcement of a right of
action for debt. All provisional remedies available in such actions
shall be, and are hereby made, available to the State of Oklahoma in
the enforcement of the payment of any state tax.
(b) The proceeds of any judgment or order obtained hereunder
shall be paid to the Tax Commission.
(a) The taxes, fees, interest, and penalties imposed or levied
by any State tax law, or by this article, from the time the same
shall become due, may be collected in the same manner as a personal
debt of the taxpayer to the State of Oklahoma, recoverable in any
court of competent jurisdiction in any action in the name of the
State of Oklahoma, on relation of the Oklahoma Tax Commission. Such
suit may be maintained and prosecuted, and all proceedings taken, to
the same effect and extent as for the enforcement of a right of
action for debt. All provisional remedies available in such actions
shall be, and are hereby made, available to the State of Oklahoma in
the enforcement of the payment of any state tax.
(b) The proceeds of any judgment or order obtained hereunder
shall be paid to the Tax Commission.
Status: in_force · Read it on the official government site
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