Okla. Stat. tit. 68, § 68-215: Collection of taxes, penalties, in same manner as personal

debt.

(a) The taxes, fees, interest, and penalties imposed or levied

by any State tax law, or by this article, from the time the same

shall become due, may be collected in the same manner as a personal

debt of the taxpayer to the State of Oklahoma, recoverable in any

court of competent jurisdiction in any action in the name of the

State of Oklahoma, on relation of the Oklahoma Tax Commission. Such

suit may be maintained and prosecuted, and all proceedings taken, to

the same effect and extent as for the enforcement of a right of

action for debt. All provisional remedies available in such actions

shall be, and are hereby made, available to the State of Oklahoma in

the enforcement of the payment of any state tax.

(b) The proceeds of any judgment or order obtained hereunder

shall be paid to the Tax Commission.