Okla. Stat. tit. 68, § 68-232
This is the official text of Okla. Stat. tit. 68, § 68-232, 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.
Injunction proceedings
Official statutory text
When any reports required under any state tax law have not been
filed or may be insufficient to furnish all the information required
by the Tax Commission, or when the taxes imposed by any state tax
law have not been paid, the Tax Commission may institute, in the
name of the State of Oklahoma upon relation of the Tax Commission,
any necessary action or proceedings to enjoin such person, firm, or
corporation from continuing operations until such reports have been
filed or taxes paid as required, and in all proper cases, including
but not limited to cases in which the evidence establishes that a
taxpayer has repeatedly failed to collect and remit sales or
withholding taxes, injunction shall be issued without a bond being
required from the state. After an action to enjoin the operation of
any person, firm or corporation has been instituted by the Tax
Commission a payout agreement under which the delinquent taxpayer is
to make periodic payments toward the satisfaction of the tax debt
may only be entered into upon the specific request or motion of the
Tax Commission. Upon a proper showing in any such action that the
claim of the state for taxes is in danger of being lost or rendered
uncollectible by reason of the mismanagement, dissipation or
concealment of the property by the taxpayer and a request is made
for the appointment of a receiver to manage the property of the
taxpayer, a receiver shall be appointed.
filed or may be insufficient to furnish all the information required
by the Tax Commission, or when the taxes imposed by any state tax
law have not been paid, the Tax Commission may institute, in the
name of the State of Oklahoma upon relation of the Tax Commission,
any necessary action or proceedings to enjoin such person, firm, or
corporation from continuing operations until such reports have been
filed or taxes paid as required, and in all proper cases, including
but not limited to cases in which the evidence establishes that a
taxpayer has repeatedly failed to collect and remit sales or
withholding taxes, injunction shall be issued without a bond being
required from the state. After an action to enjoin the operation of
any person, firm or corporation has been instituted by the Tax
Commission a payout agreement under which the delinquent taxpayer is
to make periodic payments toward the satisfaction of the tax debt
may only be entered into upon the specific request or motion of the
Tax Commission. Upon a proper showing in any such action that the
claim of the state for taxes is in danger of being lost or rendered
uncollectible by reason of the mismanagement, dissipation or
concealment of the property by the taxpayer and a request is made
for the appointment of a receiver to manage the property of the
taxpayer, a receiver shall be appointed.
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.