Oklahoma § 68-219 - Compounding, settlement or compromise of controversies,
Full text of Oklahoma Oklahoma Statutes § 68-219 — Compounding, settlement or compromise of controversies,, with citation guidance and answers to common questions.
§ 68-219. Compounding, settlement or compromise of controversies,
judicial approval in certain cases.
The Oklahoma Tax Commission is authorized to enter into an
agreement to compound, settle or compromise any controversy relating
to taxes collectible by the Tax Commission, or any admitted or
established tax liability as to any tax collectible under any State
Law in the following cases:
(1) In cases of controversy arising over the amount of tax due,
or,
(2) In case of inability to pay, resulting from insolvency of
the taxpayer.
In any case where the amount of any tax liability which has been
admitted or established exceeds Twenty-five Thousand Dollars
($25,000.00), no agreement to compound, settle or compromise such
tax liability shall be effective until the settlement thereof shall
have been approved by judgment of one of the judges of the district
court of Oklahoma County, after a full hearing thereon.
Added by Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965. Amended
by Laws 2005, c. 362, § 1, eff. Nov. 1, 2005; Laws 2018, c. 66, § 2,
eff. July 1, 2018.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-219
What does Oklahoma Statutes § 68-219 cover?
Section 68-219 ("Compounding, settlement or compromise of controversies,") 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 § 68-219?
A common citation format is "Oklahoma Statutes § 68-219" (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 § 68-219 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.