Oklahoma § 68-2208 - Refusal of railroad to comply with act, liability Taxpayer estopped to question Commission's determination, when
Full text of Oklahoma Oklahoma Statutes § 68-2208 — Refusal of railroad to comply with act, liability Taxpayer estopped to question Commission's determination, when, with citation guidance and answers to common questions.
§ 68-2208. Refusal of railroad to comply with act, liability Taxpayer estopped to question Commission's determination, when
If any railroad company shall fail or refuse to make any report
required by this act, or shall fail or refuse to withhold and pay
the tax due from any such company within the time hereinbefore
provided, it shall be liable for the full amount of such tax,
penalty and costs of collection.
If any freight line company, equipment company or mercantile
company as hereinbefore defined, shall refuse or neglect to make any
reports required by this act, or shall refuse or neglect to permit
an examination of its books, records, accounts and papers upon
demand of the Tax Commission, or shall refuse or neglect to appear
before the said Commission in obedience to its citation or summons;
it shall be estopped to question or impeach the action or
determination of the said Commission or the validity of the tax
imposed hereunder.
Laws 1939, p. 419, § 8; Laws 1965, c. 215, § 1.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2208
What does Oklahoma Statutes § 68-2208 cover?
Section 68-2208 ("Refusal of railroad to comply with act, liability Taxpayer estopped to question Commission's determination, when") 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 § 68-2208?
A common citation format is "Oklahoma Statutes § 68-2208" (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 § 68-2208 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.