Oklahoma § 68-2108 - Nonpayment of tax
Full text of Oklahoma Oklahoma Statutes § 68-2108 — Nonpayment of tax, with citation guidance and answers to common questions.
§ 68-2108. Nonpayment of tax
A. In any case where the owner of a vehicle subject to the tax
levied by this article fails or refuses to pay the same, after
proper demand therefor by an officer or agent of Service Oklahoma,
such officer or agent shall immediately report such failure to
Service Oklahoma, and shall at the same time in case of failure to
pay, seize and hold the vehicle, as now provided by law in case of
failure to pay the annual vehicle license or registration fee.
B. Service Oklahoma shall, upon demand of the owner of the
vehicle, accord a hearing to the owner as provided by law and enter
its findings and order accordingly. If it is determined by Service
Oklahoma that the tax is due and payable, then it shall issue its
warrant, directly to the sheriff of the county, ordering and
directing the sale of such vehicle according to the same procedure
now provided by law for the sale of vehicles for failure to pay the
annual license fee. Such seizure and sale may at the time include
both the registration fee due and the excise tax levied by this
article, together with all costs of advertisement and sale. The
sale shall be conducted in all manner as provided by law for the
sale of personal property under execution.
Added by Laws 1963, c. 361, § 2. Amended by Laws 1965, c. 215, § 3;
Laws 2025, c. 171, § 71, eff. July 1, 2026.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2108
What does Oklahoma Statutes § 68-2108 cover?
Section 68-2108 ("Nonpayment of tax") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-2108?
A common citation format is "Oklahoma Statutes § 68-2108" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-2108 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.