Okla. Stat. tit. 68, § 68-213: Notice to taxpayer on final determination of tax liability

when security on file - Forfeiture of bond and collection of amount

due.

Where, as security for the payment of any state tax, the

taxpayer has filed with the Tax Commission a bond, the Tax

Commission shall, as soon as the tax has been finally determined to

be due and payable, notify the taxpayer and his surety or sureties

of such fact by sending to each of them, addressed to their

respective post office addresses last known to the Tax Commission, a

letter by registered or certified mail with return receipt

requested.

If, within thirty (30) days after the mailing of such notice the

amount due remains unpaid, the bond posted shall be forfeited and

the Tax Commission shall proceed to collect the amount due

thereunder, together with any penalties and costs incident thereto.

It shall not be necessary to make the delinquent taxpayer a party to

any suit that may be brought against his surety or sureties.