Okla. Stat. tit. 68, § 68-721
This is the official text of Okla. Stat. tit. 68, § 68-721, 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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Lien of tax
Official statutory text
The tax levied by this act is hereby declared to be a lien upon
any motor vehicle owned or operated in Oklahoma by any person: (1)
who is delinquent in the payment of the tax levied by this act; or,
(2) who imports special fuel into this state in the supply tank or
tanks of a motor vehicle, the use of which special fuel is subject
to the tax levied by this act, when such person has not obtained a
special fuel user's license.
Any motor vehicle subject to such lien, or being operated on the
highways of Oklahoma in violation of any of the provisions of this
act, may be seized by any authorized agent of the Oklahoma Tax
Commission or any highway patrolman, sheriff, deputy sheriff, or
other peace officer within this state, and disposed of or sold under
said lien to satisfy payment of any tax due from the owner or
operator of such vehicle under this act. Such seizure and sale
shall be in the manner and form as provided by law.
any motor vehicle owned or operated in Oklahoma by any person: (1)
who is delinquent in the payment of the tax levied by this act; or,
(2) who imports special fuel into this state in the supply tank or
tanks of a motor vehicle, the use of which special fuel is subject
to the tax levied by this act, when such person has not obtained a
special fuel user's license.
Any motor vehicle subject to such lien, or being operated on the
highways of Oklahoma in violation of any of the provisions of this
act, may be seized by any authorized agent of the Oklahoma Tax
Commission or any highway patrolman, sheriff, deputy sheriff, or
other peace officer within this state, and disposed of or sold under
said lien to satisfy payment of any tax due from the owner or
operator of such vehicle under this act. Such seizure and sale
shall be in the manner and form as provided by law.
Status: in_force · Read it on the official government site
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