{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-212","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-212","heading":"Cancellation or refusal of license or permit","body":"A. The Oklahoma Tax Commission is authorized to cancel or to\n\nrefuse the issuance, extension, or reinstatement of any license,\n\npermit, or duplicate copy thereof, under the provisions of any state\n\ntax law or other law, to any person, firm, or corporation who shall\n\nbe guilty of:\n\n1. Violation of any of the provisions of this article;\n\n2. Violation of the provisions of any state tax law;\n\n3. Violation of the rules and regulations promulgated by the\n\nTax Commission for the administration and enforcement of any state\n\ntax law;\n\n4. Failure to observe or fulfill the conditions upon which the\n\nlicense or permit was issued; or\n\n5. Nonpayment of any delinquent tax or penalty.\n\nB. Before any license, permit, or duplicate copy thereof may be\n\ncanceled, the Tax Commission shall give the owner of such license or\n\npermit, or applicant therefor, twenty (20) days’ notice by\n\nregistered mail or certified mail with return receipt requested, of\n\na hearing before the Tax Commission, granting such person an\n\nopportunity to show cause why such action should not be taken. If\n\nthe notice has been mailed as required by this section, failure of\n\nthe person to have received actual notice of the hearing shall\n\nneither invalidate nor be grounds for invalidating any action taken\n\nat the hearing or pursuant to the hearing.\n\nC. Within sixty (60) days of the date indicated on any notice\n\nof refusal to issue, extend, or reinstate any license, permit, or\n\nduplicate copy thereof, the applicant may file with the Tax\n\nCommission a written protest signed by the applicant or the\n\nauthorized agent of the applicant, stating the reasons the license,\n\npermit, or duplicate copy thereof should be issued and requesting an\n\nadministrative hearing. If a hearing is requested, the applicant\n\nshall be given at least ten (10) days’ notice of the hearing.\n\nD. Upon the cancellation of any license, permit, or duplicate\n\ncopy thereof by the Tax Commission, all accrued taxes and penalties,\n\nalthough such taxes and penalties are not, at the time of the\n\ncancellation, due and payable under the terms of the state tax law\n\nimposing or levying such tax or taxes, shall become due and payable\n\nconcurrently with the cancellation of such license, permit, or\n\nduplicate copy thereof, and the licensee or permittee shall\n\nforthwith make a report covering the period of time not covered by\n\npreceding reports filed by such person and ending with the date of\n\nthe cancellation and shall pay all such taxes and penalties.\n\nE. The Tax Commission may enter its order temporarily\n\nsuspending any license, permit, or duplicate copy thereof pending a\n\nfinal hearing before it on the subject of the cancellation of such\n\nlicense, permit, or duplicate copy thereof, and may give notice of\n\nsuch temporary suspension at the same time that notice of its\n\nintention to cancel any license, permit, or duplicate copy or to\n\nrefuse the issuance, reinstatement, or extension thereof is given,\n\nas provided by this section. After being given notice of any such\n\norder of suspension, it shall be unlawful for any person to continue\n\nto operate his or her business under any such suspended license,\n\npermit, or duplicate copy thereof.\n\nF. In the event any such person shall continue or threaten to\n\ncontinue such unlawful operations after having received proper\n\nnotice of the suspension, cancellation, revocation, or refusal to\n\nissue, extend, or reinstate his or her license, permit, or duplicate\n\ncopy thereof, upon complaint of the Tax Commission such person shall\n\nbe enjoined from further operating or conducting such unlawful\n\nbusiness. In all cases where injunction proceedings are brought\n\nunder this article, the Commission shall not be required to furnish\n\nbond, and where notice of suspension, cancellation, revocation, or\n\nrefusal to issue, extend, or reinstate any license, permit, or\nrson shall\n\nbe enjoined from further operating or conducting such unlawful\n\nbusiness. In all cases where injunction proceedings are brought\n\nunder this article, the Commission shall not be required to furnish\n\nbond, and where notice of suspension, cancellation, revocation, or\n\nrefusal to issue, extend, or reinstate any license, permit, or\n\nduplicate copy thereof has been given in accordance with the\n\nprovisions of this section, no further notice shall be required\n\nbefore the issuance of a temporary restraining order by the district\n\ncourt.","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":"7f410491f0bedd9611db8c4a3bf48090940f9158916510025123887896368658","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2110","next":"us-ok/okla.-stat.-tit.-68-68-212.1"},"notice":"GroundRules: Original legal text. Not legal advice."}