{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-213","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-213","heading":"Notice to taxpayer on final determination of tax liability","body":"when security on file - Forfeiture of bond and collection of amount\n\ndue.\n\nWhere, as security for the payment of any state tax, the\n\ntaxpayer has filed with the Tax Commission a bond, the Tax\n\nCommission shall, as soon as the tax has been finally determined to\n\nbe due and payable, notify the taxpayer and his surety or sureties\n\nof such fact by sending to each of them, addressed to their\n\nrespective post office addresses last known to the Tax Commission, a\n\nletter by registered or certified mail with return receipt\n\nrequested.\n\nIf, within thirty (30) days after the mailing of such notice the\n\namount due remains unpaid, the bond posted shall be forfeited and\n\nthe Tax Commission shall proceed to collect the amount due\n\nthereunder, together with any penalties and costs incident thereto.\n\nIt shall not be necessary to make the delinquent taxpayer a party to\n\nany suit that may be brought against his surety or sureties.","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":"dd564f571194114eafbbf049bbe9552847355266434cb6924290a3f76e8b3b55","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-212.1","next":"us-ok/okla.-stat.-tit.-68-68-214"},"notice":"GroundRules: Original legal text. Not legal advice."}