{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1372","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1372","heading":"County sales tax as lien","body":"The sales tax levied by a county and any penalties or interest\n\nthereon shall constitute a lien in favor of such county from the\n\ndate the sales tax is due and payable upon all real or personal\n\nproperty then belonging to or thereafter acquired by the person\n\nowing the tax, whether such property is employed by such person in\n\nthe conduct of business or is in the hands of an assignee, trustee,\n\nor receiver for the benefit of creditors. The lien shall be coequal\n\nwith all tax liens created by law, except for specific tax liens the\n\nLegislature by law declares to be first or prior liens. The liens\n\ncreated pursuant to the provisions of this section shall be prior,\n\nsuperior, and paramount to all other liens, claims, or encumbrances\n\non the property of the person, firm, or corporation owing the tax.\n\nSuch liens, however, shall be inferior to those of any bona fide\n\nmortgagee, pledgee, judgment creditor, or purchaser who has filed or\n\nrecorded said mortgages or conveyances in the office of the county\n\nclerk of the county in which the property is located, and whose\n\nrights shall have attached prior to the date on which the notice of\n\nthe lien of the claiming county is entered upon the district court\n\njudgment docket in the office of the court clerk in the county in\n\nwhich the property is located. Such sales tax, penalty, and interest\n\nowed the county shall, at all times, constitute a prior, superior,\n\nand paramount claim as against the claims of unsecured creditors.\n\nThe lien of the county shall continue until the amount of the tax\n\nand penalty due and owing and interest subsequently accruing thereon\n\nis paid. In any action affecting the title to real estate or the\n\nownership or right to possession of personal property, the county\n\nasserting a lien on such property may be made a party defendant for\n\nthe purpose of determining its lien upon the property involved\n\ntherein only in cases where notice of the lien of the county has\n\nbeen entered upon the district court judgment docket. In such\n\naction service of summons upon the county by serving the county\n\nclerk shall be sufficient service and binding upon the county.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"5c03416f6126205892a3c396f8bbd424f672ca0b0e5dd7cf6ae95fc6950893b8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1371","next":"us-ok/okla.-stat.-tit.-68-68-1373"},"notice":"GroundRules: Original legal text. Not legal advice."}