Okla. Stat. tit. 68, § 68-450.5: Immediate assessment and collection of tax - Delinquency

- Penalties.

A. The taxable period of the tax levied by Section 2 of this

act for any dealer not possessing valid stamps showing that the tax

has been paid shall be declared terminated by the Commission as

provided in paragraph 4 of subsection a of Section 224 of this

title. The Commission shall immediately assess the tax and

applicable penalties from any information in its possession, notify

the taxpayer, and demand immediate payment thereof. In the event of

any failure or refusal to pay the tax and penalties immediately by

the taxpayer, the tax shall become delinquent and the Commission

shall proceed to collect such tax and penalties in the manner

prescribed by law.

B. No person may bring an action to enjoin the assessment or

collection of any taxes, interest or penalties imposed by the

provisions of this act.

C. The tax and penalties assessed by the Commission pursuant to

the provisions of this act are presumed to be valid and correctly

determined and assessed. The burden is upon the taxpayer to show

their incorrectness or invalidity.