{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1507","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1507","heading":"Seizure and forfeiture of devices without decal affixed","body":"Where any coin-operated device as hereinbefore defined is placed\n\non location, or after having been placed on location is there left\n\nwithout the decal affixed thereon as herein provided, the device,\n\nincluding all cash in the receptacle thereof, shall be considered\n\nforfeited to the State of Oklahoma and may be sealed until released\n\nby the Tax Commission or seized by any authorized agent of the\n\nOklahoma Tax Commission, or any sheriff, constable, or other peace\n\nofficer of this state, and upon so being seized shall, together with\n\nthe cash, if any, contained in the receptacle of such device,\n\nforthwith be delivered to the Oklahoma Tax Commission. Provided, no\n\ndevice shall be seized less than fifteen (15) days after the sealing\n\nof the device and notice being placed on the device informing the\n\nowner that the device is subject to seizure if the applicable fees\n\nare not paid and decal affixed. The Oklahoma Tax Commission shall\n\nthen proceed to hear and determine the matter of whether or not the\n\ndevice and cash, if any, should, in fact, be forfeited to the State\n\nof Oklahoma. The owner of the device shall be given at least ten\n\n(10) days' notice of the date of the hearing. In the event said\n\nCommission finds that the device including the cash contents, if\n\nany, should be forfeited to the State of Oklahoma, it shall make an\n\norder forfeiting the same to the State of Oklahoma, and directing\n\nthe sale of such device. The device shall be sold in the county\n\nwhere seized or in Oklahoma County, at the discretion of the\n\nCommission, after ten (10) days' notice, which notice shall be by\n\nposting five notices in conspicuous places in the county where the\n\nsale is to be made, one of which notices shall be posted on the\n\nbulletin board at the county courthouse of said county. The sale\n\nshall be for cash, and the proceeds thereof shall be applied as\n\nfollows:\n\n1. To the payment of the costs incident to the seizure and\n\nsale;\n\n2. To the payment of any taxes, including penalties, that may\n\nhave accrued against the device; and\n\n3. The balance, if any, shall be remitted to the owner.\n\nThe cash contained in any device and forfeited under the\n\nprovisions of this section shall be forfeited as an additional tax\n\npenalty and shall be in addition to all other penalties provided for\n\nin Sections 1501 through 1512 of this title. The order of the Tax\n\nCommission, declaring a forfeiture of the device including the cash\n\ncontents thereof, if any, and directing the sale of such device\n\nshall be a final order and may be appealed from as provided for in\n\nthe Uniform Tax Procedure Act. It shall be the duty of all\n\nsheriffs, constables and other peace officers to cooperate with the\n\nOklahoma Tax Commission in the enforcement of the seizure and\n\nforfeiture provisions of this section.","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":"8587842ed3fa3180a3a471808e67dbb02312d5f60e6eaa986425084d28d04cc3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1506","next":"us-ok/okla.-stat.-tit.-68-68-1509"},"notice":"GroundRules: Original legal text. Not legal advice."}