Okla. Stat. tit. 68, § 68-253
This is the official text of Okla. Stat. tit. 68, § 68-253, 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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Corporations or limited liability companies - Filing
Official statutory text
assessment for certain unpaid taxes - Individuals liable.
A. When the Oklahoma Tax Commission files a proposed assessment
against corporations, limited liability companies or other legal
entities for unpaid sales taxes, mixed beverage gross receipts tax
collected pursuant to Section 5-105 of Title 37A of the Oklahoma
Statutes, medical marijuana gross receipts tax collected pursuant to
Sections 420 through 426.1 of Title 63 of the Oklahoma Statutes,
withheld income taxes or motor fuel taxes collected pursuant to
Article 5, 6 or 7 of this title, the Commission shall file such
proposed assessments against the individuals personally liable for
the tax.
B. Any individual shall be liable for the payment of sales tax,
mixed beverage gross receipts tax, medical marijuana gross receipts
tax, withheld income tax or motor fuel tax if, during the period of
time for which the assessment was made, the individual was
responsible for withholding or collection and remittance of taxes or
had direct control, supervision or responsibility for filing returns
and making payments of the tax due the State of Oklahoma.
C. Personal liability for sales tax, mixed beverage gross
receipts tax, medical marijuana gross receipts tax, withheld income
tax or motor fuel tax shall be determined in accordance with the
standards for determining liability for payment of federal
withholding tax pursuant to the Internal Revenue Code of 1986, as
amended, or regulations promulgated pursuant to such section.
A. When the Oklahoma Tax Commission files a proposed assessment
against corporations, limited liability companies or other legal
entities for unpaid sales taxes, mixed beverage gross receipts tax
collected pursuant to Section 5-105 of Title 37A of the Oklahoma
Statutes, medical marijuana gross receipts tax collected pursuant to
Sections 420 through 426.1 of Title 63 of the Oklahoma Statutes,
withheld income taxes or motor fuel taxes collected pursuant to
Article 5, 6 or 7 of this title, the Commission shall file such
proposed assessments against the individuals personally liable for
the tax.
B. Any individual shall be liable for the payment of sales tax,
mixed beverage gross receipts tax, medical marijuana gross receipts
tax, withheld income tax or motor fuel tax if, during the period of
time for which the assessment was made, the individual was
responsible for withholding or collection and remittance of taxes or
had direct control, supervision or responsibility for filing returns
and making payments of the tax due the State of Oklahoma.
C. Personal liability for sales tax, mixed beverage gross
receipts tax, medical marijuana gross receipts tax, withheld income
tax or motor fuel tax shall be determined in accordance with the
standards for determining liability for payment of federal
withholding tax pursuant to the Internal Revenue Code of 1986, as
amended, or regulations promulgated pursuant to such section.
Status: in_force · Read it on the official government site
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