Oklahoma § 68-721 - Lien of tax
Full text of Oklahoma Oklahoma Statutes § 68-721 — Lien of tax, with citation guidance and answers to common questions.
§ 68-721. Lien of tax
The tax levied by this act is hereby declared to be a lien upon
any motor vehicle owned or operated in Oklahoma by any person: (1)
who is delinquent in the payment of the tax levied by this act; or,
(2) who imports special fuel into this state in the supply tank or
tanks of a motor vehicle, the use of which special fuel is subject
to the tax levied by this act, when such person has not obtained a
special fuel user's license.
Any motor vehicle subject to such lien, or being operated on the
highways of Oklahoma in violation of any of the provisions of this
act, may be seized by any authorized agent of the Oklahoma Tax
Commission or any highway patrolman, sheriff, deputy sheriff, or
other peace officer within this state, and disposed of or sold under
said lien to satisfy payment of any tax due from the owner or
operator of such vehicle under this act. Such seizure and sale
shall be in the manner and form as provided by law.
Laws 1953, p. 337, § 21; Laws 1965, c. 215, § 1.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-721
What does Oklahoma Statutes § 68-721 cover?
Section 68-721 ("Lien of tax") 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 § 68-721?
A common citation format is "Oklahoma Statutes § 68-721" (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 § 68-721 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.