Oklahoma § 68-2379 - Taxes levied by prior laws
Full text of Oklahoma Oklahoma Statutes § 68-2379 — Taxes levied by prior laws, with citation guidance and answers to common questions.
§ 68-2379. Taxes levied by prior laws
This act shall not release, extinguish or otherwise affect the
liability of any person or property for taxes that shall have
accrued, or become payable or owing, under any law repealed by this
act, and which shall have not been paid when this act becomes
effective. All such taxes shall remain payable and be subject to
the laws levying same to the same extent as if this act had not been
enacted, and when collected shall be apportioned or distributed as
provided by such laws. All remedies for the collection of unpaid
taxes, existing or available when this act becomes effective, shall
be available for the collection of taxes due under such prior laws
or due under this act, and this act shall not affect any proceeding
or action commenced before the effective date hereof, or any
proceeding or action pending when this act becomes effective.
Added by Laws 1971, c. 137, § 28, emerg. eff. May 11, 1971.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2379
What does Oklahoma Statutes § 68-2379 cover?
Section 68-2379 ("Taxes levied by prior laws") 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 § 68-2379?
A common citation format is "Oklahoma Statutes § 68-2379" (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 § 68-2379 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.