Okla. Stat. tit. 68, § 68-2839
This is the official text of Okla. Stat. tit. 68, § 68-2839, 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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Statements of capital invested and other necessary
Official statutory text
information - Neglect, failure or refusal to furnish information.
A. It shall be the duty of each taxpayer, upon written request
of the county assessor or the county board of equalization of any
county, to furnish, under oath, a written statement showing the
amount of capital invested in any plant, equipment, stock of
merchandise or material, or any other species of property located in
such county, and any other information which may reasonably be
deemed necessary to enable the county officials to assess the
property of such taxpayer at the fair cash value of such property.
In any case where such written statement is requested, the taxpayer
shall have ten (10) days from receipt of the written request within
which to prepare and furnish such statement under oath.
B. Should any taxpayer neglect, fail or refuse to make a proper
itemization of his property in any county, or neglect, fail or
refuse to furnish any other information required by this section, or
Section 38 of this act, it shall be the duty of the county assessor
or the county board of equalization to ascertain, from the best
information obtainable, the value of the property of such taxpayer,
and as a penalty shall add ten percent (10%) of the value thereof so
ascertained. The penalty shall not be applied until the taxpayer
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1174
shall have had ten (10) days' notice of the intention to apply the
penalty and an opportunity to be heard.
A. It shall be the duty of each taxpayer, upon written request
of the county assessor or the county board of equalization of any
county, to furnish, under oath, a written statement showing the
amount of capital invested in any plant, equipment, stock of
merchandise or material, or any other species of property located in
such county, and any other information which may reasonably be
deemed necessary to enable the county officials to assess the
property of such taxpayer at the fair cash value of such property.
In any case where such written statement is requested, the taxpayer
shall have ten (10) days from receipt of the written request within
which to prepare and furnish such statement under oath.
B. Should any taxpayer neglect, fail or refuse to make a proper
itemization of his property in any county, or neglect, fail or
refuse to furnish any other information required by this section, or
Section 38 of this act, it shall be the duty of the county assessor
or the county board of equalization to ascertain, from the best
information obtainable, the value of the property of such taxpayer,
and as a penalty shall add ten percent (10%) of the value thereof so
ascertained. The penalty shall not be applied until the taxpayer
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1174
shall have had ten (10) days' notice of the intention to apply the
penalty and an opportunity to be heard.
Status: in_force · Read it on the official government site
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