Oklahoma § 68-251 - Filing petitions and applications for collection of

Full text of Oklahoma Oklahoma Statutes § 68-251 — Filing petitions and applications for collection of, with citation guidance and answers to common questions.

§ 68-251. Filing petitions and applications for collection of

delinquent taxes by mail.

Notwithstanding the provisions of any statute or court rule to

the contrary the Tax Commission may file petitions and applications

in the various district courts of this state to initiate actions

authorized in Section 201 et seq. of Title 68 of the Oklahoma

Statutes, for collection of delinquent state taxes by mailing same

to the respective court clerk of the district courts of this state.

Upon receipt of such petition or application, the court clerk shall

cause hearings to be set as required by law, and shall cause the

Oklahoma Statutes - Title 68. Revenue and Taxation

necessary summons or notice to be issued and served by sheriff or

mail, as set forth in the summons or notice.

Added by Laws 1985, c. 356, § 6, emerg. eff. July 30, 1985.

Source: official Oklahoma text · Last verified 2026-08-27

Frequently Asked Questions About Oklahoma § 68-251

What does Oklahoma Statutes § 68-251 cover?

Section 68-251 ("Filing petitions and applications for collection of") 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 § 68-251?

A common citation format is "Oklahoma Statutes § 68-251" (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 § 68-251 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.