Okla. Stat. tit. 68, § 68-253: Corporations or limited liability companies - Filing

assessment for certain unpaid taxes - Individuals liable.

A. When the Oklahoma Tax Commission files a proposed assessment

against corporations, limited liability companies or other legal

entities for unpaid sales taxes, mixed beverage gross receipts tax

collected pursuant to Section 5-105 of Title 37A of the Oklahoma

Statutes, medical marijuana gross receipts tax collected pursuant to

Sections 420 through 426.1 of Title 63 of the Oklahoma Statutes,

withheld income taxes or motor fuel taxes collected pursuant to

Article 5, 6 or 7 of this title, the Commission shall file such

proposed assessments against the individuals personally liable for

the tax.

B. Any individual shall be liable for the payment of sales tax,

mixed beverage gross receipts tax, medical marijuana gross receipts

tax, withheld income tax or motor fuel tax if, during the period of

time for which the assessment was made, the individual was

responsible for withholding or collection and remittance of taxes or

had direct control, supervision or responsibility for filing returns

and making payments of the tax due the State of Oklahoma.

C. Personal liability for sales tax, mixed beverage gross

receipts tax, medical marijuana gross receipts tax, withheld income

tax or motor fuel tax shall be determined in accordance with the

standards for determining liability for payment of federal

withholding tax pursuant to the Internal Revenue Code of 1986, as

amended, or regulations promulgated pursuant to such section.