Oklahoma § 68-215 - Collection of taxes, penalties, in same manner as personal
Full text of Oklahoma Oklahoma Statutes § 68-215 — Collection of taxes, penalties, in same manner as personal, with citation guidance and answers to common questions.
§ 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.
Laws 1965, c. 414, § 2.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-215
What does Oklahoma Statutes § 68-215 cover?
Section 68-215 ("Collection of taxes, penalties, in same manner as personal") 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 § 68-215?
A common citation format is "Oklahoma Statutes § 68-215" (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 § 68-215 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.