Okla. Stat. tit. 68, § 68-2208
This is the official text of Okla. Stat. tit. 68, § 68-2208, 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.
Refusal of railroad to comply with act, liability -
Official statutory text
Taxpayer estopped to question Commission's determination, when.
If any railroad company shall fail or refuse to make any report
required by this act, or shall fail or refuse to withhold and pay
the tax due from any such company within the time hereinbefore
provided, it shall be liable for the full amount of such tax,
penalty and costs of collection.
If any freight line company, equipment company or mercantile
company as hereinbefore defined, shall refuse or neglect to make any
reports required by this act, or shall refuse or neglect to permit
an examination of its books, records, accounts and papers upon
demand of the Tax Commission, or shall refuse or neglect to appear
before the said Commission in obedience to its citation or summons;
it shall be estopped to question or impeach the action or
determination of the said Commission or the validity of the tax
imposed hereunder.
If any railroad company shall fail or refuse to make any report
required by this act, or shall fail or refuse to withhold and pay
the tax due from any such company within the time hereinbefore
provided, it shall be liable for the full amount of such tax,
penalty and costs of collection.
If any freight line company, equipment company or mercantile
company as hereinbefore defined, shall refuse or neglect to make any
reports required by this act, or shall refuse or neglect to permit
an examination of its books, records, accounts and papers upon
demand of the Tax Commission, or shall refuse or neglect to appear
before the said Commission in obedience to its citation or summons;
it shall be estopped to question or impeach the action or
determination of the said Commission or the validity of the tax
imposed hereunder.
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.