Okla. Stat. tit. 68, § 68-222
This is the official text of Okla. Stat. tit. 68, § 68-222, 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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Procedure on default of taxpayer in enumerated matters
Official statutory text
(a) If any taxpayer shall fail or refuse to make any report or
return as required by any state tax law, or shall fail or refuse to
permit an examination of its books, records or papers, or to appear
and answer questions within the scope of such investigation relating
to any state tax, the Tax Commission may apply to the district court
Oklahoma Statutes - Title 68. Revenue and Taxation Page 99
of the county wherein the taxpayer resides, or to any judge thereof,
for an order requiring such taxpayer to make such report or return,
or requiring the taxpayer, his agents or employees, to appear to
answer such questions or permit such examination; and the court, or
any Judge thereof, shall thereupon issue an order, upon such
reasonable notice as shall be prescribed thereon, to be served upon
said taxpayer or the agent of such taxpayer directing it to appear
and testify and to produce such books, records and papers as may be
required.
(b) Any person, or any member of any firm or association,
failing to comply with such order, shall be guilty of contempt, and
shall be punished as provided by law in cases of contempt; and the
district court of the county in which such person resides shall have
jurisdiction of contempt cases arising under this Section.
return as required by any state tax law, or shall fail or refuse to
permit an examination of its books, records or papers, or to appear
and answer questions within the scope of such investigation relating
to any state tax, the Tax Commission may apply to the district court
Oklahoma Statutes - Title 68. Revenue and Taxation Page 99
of the county wherein the taxpayer resides, or to any judge thereof,
for an order requiring such taxpayer to make such report or return,
or requiring the taxpayer, his agents or employees, to appear to
answer such questions or permit such examination; and the court, or
any Judge thereof, shall thereupon issue an order, upon such
reasonable notice as shall be prescribed thereon, to be served upon
said taxpayer or the agent of such taxpayer directing it to appear
and testify and to produce such books, records and papers as may be
required.
(b) Any person, or any member of any firm or association,
failing to comply with such order, shall be guilty of contempt, and
shall be punished as provided by law in cases of contempt; and the
district court of the county in which such person resides shall have
jurisdiction of contempt cases arising under this Section.
Status: in_force · Read it on the official government site
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