{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-205.5","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-205.5","heading":"Posting of delinquent taxes list on Internet - Notice -","body":"Removal - Liability limitation.\n\nA. The Oklahoma Tax Commission shall prepare and maintain a\n\nlist of all persons who owe delinquent taxes, including interest,\n\npenalties, fees, and costs, in excess of Twenty-five Thousand\n\nDollars ($25,000.00), which are unpaid for more than ninety (90)\n\ndays after all appeal rights have expired and for which a tax\n\nwarrant has been filed. The Tax Commission shall cause the list to\n\nbe posted on the Internet. After providing notice as described in\n\nsubsection B of this section, the Internet site shall list the name,\n\naddress, type of tax due, and amount of tax due, including interest,\n\npenalties, fees, and costs for each person who has one of the\n\ndelinquent taxpayer accounts, and the Internet site shall contain a\n\nspecial page for those persons who have the one hundred (100)\n\nlargest delinquent taxpayer accounts. Except as otherwise provided\n\nin this subsection, the Tax Commission shall update the Internet\n\nsite on a quarterly basis. The Tax Commission shall not post on the\n\nInternet the name or related information of any person who has\n\nentered into a pay plan agreement with the Tax Commission and is in\n\ncompliance with that agreement, or the name or related information\n\nof any person who is protected by a stay that is in effect under the\n\nFederal Bankruptcy Code. The Internet posting shall be updated each\n\nbusiness day to comply with these prohibitions.\n\nB. At least ninety (90) days before the disclosure of the name\n\nof a delinquent taxpayer prescribed in subsection A of this section,\n\nthe Tax Commission shall mail a written notice to the delinquent\n\ntaxpayer at the taxpayer’s last known address informing the taxpayer\n\nthat the failure to cure the tax delinquency could result in the\n\ntaxpayer's name being included in a list of delinquent taxpayers\n\nthat is published on the Internet on the website maintained pursuant\n\nto this section. If the delinquent tax has not been paid ninety\n\n(90) days after the notice was mailed, and the taxpayer has not,\n\nsince the mailing of the notice, either entered into a written\n\nagreement with the Tax Commission for payment of the delinquency or\n\ncorrected a default in an existing agreement to the satisfaction of\n\nthe Tax Commission, the Tax Commission may disclose the taxpayer\n\ninformation in the list of delinquent taxpayers.\n\nC. The name of a taxpayer shall be removed within fifteen (15)\n\ndays after the payment in full of the debt or entering into a pay\n\nplan agreement with the Tax Commission.\n\nD. Any disclosure made by the Tax Commission or its employees,\n\nin a good faith effort to comply with the provisions of this\n\nsection, shall not be considered a violation of Section 205 of Title\n\n68 of the Oklahoma Statute or any other statute prohibiting\n\ndisclosure of taxpayer information and no liability whatsoever,\n\ncivil or criminal, shall attach to any member of the Tax Commission\n\nor any employee thereof for any error or omission in the disclosure\n\nof such information.","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":"b0d5aa4eca5e29ec516c55f563fdd19c3a86be1efd0b092fae685e21985eb289","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-205.2","next":"us-ok/okla.-stat.-tit.-68-68-205.6"},"notice":"GroundRules: Original legal text. Not legal advice."}