Okla. Stat. tit. 68, § 68-2929
This is the official text of Okla. Stat. tit. 68, § 68-2929, 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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Selling personal property before taxes, interest and
Official statutory text
costs paid - Liability.
If any person or entity in this state, after their personal
property, except livestock, is assessed and before the tax, interest
and costs thereon is paid, shall sell the same, and not retain
sufficient money to pay all taxes, interest and costs thereon, the
taxes, interest and costs shall be a lien thereon, or if such
property is about to be sold at auction, or about to be sold at
cost, then in either such event all taxes, interest and costs
thereon shall at once become due and payable, and the county
treasurer shall at once issue a tax warrant for the collection
thereof, and the sheriff shall forthwith collect it as in other
cases; provided, the priority of the tax lien shall be as set forth
in Sections 3102 and 3103 of this title. The person or entity owing
such tax, interest and costs shall be civilly liable to any
purchaser of such property for any tax, interest and costs owing
thereon, but the property so purchased shall be liable in the hands
of the purchaser for such tax, interest and costs. If the property
is sold in the ordinary course of retail trade, it shall not be so
liable in the hands of the purchaser.
If any person or entity in this state, after their personal
property, except livestock, is assessed and before the tax, interest
and costs thereon is paid, shall sell the same, and not retain
sufficient money to pay all taxes, interest and costs thereon, the
taxes, interest and costs shall be a lien thereon, or if such
property is about to be sold at auction, or about to be sold at
cost, then in either such event all taxes, interest and costs
thereon shall at once become due and payable, and the county
treasurer shall at once issue a tax warrant for the collection
thereof, and the sheriff shall forthwith collect it as in other
cases; provided, the priority of the tax lien shall be as set forth
in Sections 3102 and 3103 of this title. The person or entity owing
such tax, interest and costs shall be civilly liable to any
purchaser of such property for any tax, interest and costs owing
thereon, but the property so purchased shall be liable in the hands
of the purchaser for such tax, interest and costs. If the property
is sold in the ordinary course of retail trade, it shall not be so
liable in the hands of the purchaser.
Status: in_force · Read it on the official government site
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