{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2208","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2208","heading":"Refusal of railroad to comply with act, liability -","body":"Taxpayer estopped to question Commission's determination, when.\n\nIf any railroad company shall fail or refuse to make any report\n\nrequired by this act, or shall fail or refuse to withhold and pay\n\nthe tax due from any such company within the time hereinbefore\n\nprovided, it shall be liable for the full amount of such tax,\n\npenalty and costs of collection.\n\nIf any freight line company, equipment company or mercantile\n\ncompany as hereinbefore defined, shall refuse or neglect to make any\n\nreports required by this act, or shall refuse or neglect to permit\n\nan examination of its books, records, accounts and papers upon\n\ndemand of the Tax Commission, or shall refuse or neglect to appear\n\nbefore the said Commission in obedience to its citation or summons;\n\nit shall be estopped to question or impeach the action or\n\ndetermination of the said Commission or the validity of the tax\n\nimposed hereunder.","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":"b55d73c30499a523d8273f26457e90be94e46002eb5ea53a2b11b0773b5232ba","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2207","next":"us-ok/okla.-stat.-tit.-68-68-221"},"notice":"GroundRules: Original legal text. Not legal advice."}