{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2108","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2108","heading":"Nonpayment of tax","body":"A. In any case where the owner of a vehicle subject to the tax\n\nlevied by this article fails or refuses to pay the same, after\n\nproper demand therefor by an officer or agent of Service Oklahoma,\n\nsuch officer or agent shall immediately report such failure to\n\nService Oklahoma, and shall at the same time in case of failure to\n\npay, seize and hold the vehicle, as now provided by law in case of\n\nfailure to pay the annual vehicle license or registration fee.\n\nB. Service Oklahoma shall, upon demand of the owner of the\n\nvehicle, accord a hearing to the owner as provided by law and enter\n\nits findings and order accordingly. If it is determined by Service\n\nOklahoma that the tax is due and payable, then it shall issue its\n\nwarrant, directly to the sheriff of the county, ordering and\n\ndirecting the sale of such vehicle according to the same procedure\n\nnow provided by law for the sale of vehicles for failure to pay the\n\nannual license fee. Such seizure and sale may at the time include\n\nboth the registration fee due and the excise tax levied by this\n\narticle, together with all costs of advertisement and sale. The\n\nsale shall be conducted in all manner as provided by law for the\n\nsale of personal property under execution.","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":"a76108d4c6feaf48081fb47b1526676dce7d36383433294d28ed38a7e95000d7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2106","next":"us-ok/okla.-stat.-tit.-68-68-211"},"notice":"GroundRules: Original legal text. Not legal advice."}