us-ok/stat
Okla. Stat. tit. 68, § 215
Collection of taxes, penalties, in same manner as personal debt
# (a)
The taxes, fees, interest, and penalties imposed or levied by any State tax law, or by this article, from the time the same shall become due, may be collected in the same manner as a personal debt of the taxpayer to the State of Oklahoma, recoverable in any court of competent jurisdiction in any action in the name of the State of Oklahoma, on relation of the Oklahoma Tax Commission. Such suit may be maintained and prosecuted, and all proceedings taken, to the same effect and extent as for the enforcement of a right of action for debt. All provisional remedies available in such actions shall be, and are hereby made, available to the State of Oklahoma in the enforcement of the payment of any state tax.
# (b)
The proceeds of any judgment or order obtained hereunder shall be paid to the Tax Commission.
Amendment history
Laws 1965, c. 414, § 2.
Source: view the official text
Nearby sections (25 sections)
- 205.6 · Disclosure of taxpayers who claimed tax credits
- 206 · Examinations or investigations
- 206.1 · Tax Commission - Examinations and inspections outside state -…
- 207 · Hearings by Tax Commission
- 208 · Notice of hearing
- 209 · Notice to Commission's attorney before judicial hearing - Costs
- 210 · Bonds
- 211 · Return of deposited money or securities to taxpayer
- 212 · Cancellation or refusal of license or permit
- 212.1 · Definitions
- 213 · Notice to taxpayer on final determination of tax liability when…
- 214 · Release of property from lien - Execution and recording
- 215 · Collection of taxes, penalties, in same manner as personal debt
- 216 · Extension of time for filing return
- 216.1 · Repealed by Laws 1999, c. 390, § 16, emerg. eff. June 8, 1999
- 216.2 · Tax amnesty program
- 216.3 · Voluntary Compliance Initiative
- 216.4 · Voluntary Disclosure Initiative
- 216.5 · Statutory voluntary compliance initiative – Participation for…
- 217 · Interest and penalties on delinquent taxes – Interest on refunds
- 218 · Remittance of taxes and fees - Dishonored checks - ATMs in…
- 218.1 · False or bogus check - Penalties
- 219 · Compounding, settlement or compromise of controversies, judicial…
- 219.1 · Abatement of tax liability and interest and penalties accruing…
- 220 · Waiver or remission of interest or penalties - Voluntary…