{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-215","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-215","heading":"Collection of taxes, penalties, in same manner as personal","body":"debt.\n\n(a) The taxes, fees, interest, and penalties imposed or levied\n\nby any State tax law, or by this article, from the time the same\n\nshall become due, may be collected in the same manner as a personal\n\ndebt of the taxpayer to the State of Oklahoma, recoverable in any\n\ncourt of competent jurisdiction in any action in the name of the\n\nState of Oklahoma, on relation of the Oklahoma Tax Commission. Such\n\nsuit may be maintained and prosecuted, and all proceedings taken, to\n\nthe same effect and extent as for the enforcement of a right of\n\naction for debt. All provisional remedies available in such actions\n\nshall be, and are hereby made, available to the State of Oklahoma in\n\nthe enforcement of the payment of any state tax.\n\n(b) The proceeds of any judgment or order obtained hereunder\n\nshall be paid to the Tax Commission.","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":"66944726917aa9b04d4959c83e9585190e4dd95481a0d89e3c798c82cc3d9d03","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-214","next":"us-ok/okla.-stat.-tit.-68-68-216"},"notice":"GroundRules: Original legal text. Not legal advice."}