Okla. Stat. tit. 68, § 68-219
This is the official text of Okla. Stat. tit. 68, § 68-219, 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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Compounding, settlement or compromise of controversies,
Official statutory text
judicial approval in certain cases.
The Oklahoma Tax Commission is authorized to enter into an
agreement to compound, settle or compromise any controversy relating
to taxes collectible by the Tax Commission, or any admitted or
established tax liability as to any tax collectible under any State
Law in the following cases:
(1) In cases of controversy arising over the amount of tax due,
or,
(2) In case of inability to pay, resulting from insolvency of
the taxpayer.
In any case where the amount of any tax liability which has been
admitted or established exceeds Twenty-five Thousand Dollars
($25,000.00), no agreement to compound, settle or compromise such
tax liability shall be effective until the settlement thereof shall
have been approved by judgment of one of the judges of the district
court of Oklahoma County, after a full hearing thereon.
The Oklahoma Tax Commission is authorized to enter into an
agreement to compound, settle or compromise any controversy relating
to taxes collectible by the Tax Commission, or any admitted or
established tax liability as to any tax collectible under any State
Law in the following cases:
(1) In cases of controversy arising over the amount of tax due,
or,
(2) In case of inability to pay, resulting from insolvency of
the taxpayer.
In any case where the amount of any tax liability which has been
admitted or established exceeds Twenty-five Thousand Dollars
($25,000.00), no agreement to compound, settle or compromise such
tax liability shall be effective until the settlement thereof shall
have been approved by judgment of one of the judges of the district
court of Oklahoma County, after a full hearing thereon.
Status: in_force · Read it on the official government site
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