{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-219","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-219","heading":"Compounding, settlement or compromise of controversies,","body":"judicial approval in certain cases.\n\nThe Oklahoma Tax Commission is authorized to enter into an\n\nagreement to compound, settle or compromise any controversy relating\n\nto taxes collectible by the Tax Commission, or any admitted or\n\nestablished tax liability as to any tax collectible under any State\n\nLaw in the following cases:\n\n(1) In cases of controversy arising over the amount of tax due,\n\nor,\n\n(2) In case of inability to pay, resulting from insolvency of\n\nthe taxpayer.\n\nIn any case where the amount of any tax liability which has been\n\nadmitted or established exceeds Twenty-five Thousand Dollars\n\n($25,000.00), no agreement to compound, settle or compromise such\n\ntax liability shall be effective until the settlement thereof shall\n\nhave been approved by judgment of one of the judges of the district\n\ncourt of Oklahoma County, after a full hearing thereon.","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":"df2255e787a122ae5f49a293b11c68d346caba9d750686fcce209bf5191e5445","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-218.1","next":"us-ok/okla.-stat.-tit.-68-68-219.1"},"notice":"GroundRules: Original legal text. Not legal advice."}