{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-222","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-222","heading":"Procedure on default of taxpayer in enumerated matters","body":"(a) If any taxpayer shall fail or refuse to make any report or\n\nreturn as required by any state tax law, or shall fail or refuse to\n\npermit an examination of its books, records or papers, or to appear\n\nand answer questions within the scope of such investigation relating\n\nto any state tax, the Tax Commission may apply to the district court\n\nof the county wherein the taxpayer resides, or to any judge thereof,\n\nfor an order requiring such taxpayer to make such report or return,\n\nor requiring the taxpayer, his agents or employees, to appear to\n\nanswer such questions or permit such examination; and the court, or\n\nany Judge thereof, shall thereupon issue an order, upon such\n\nreasonable notice as shall be prescribed thereon, to be served upon\n\nsaid taxpayer or the agent of such taxpayer directing it to appear\n\nand testify and to produce such books, records and papers as may be\n\nrequired.\n\n(b) Any person, or any member of any firm or association,\n\nfailing to comply with such order, shall be guilty of contempt, and\n\nshall be punished as provided by law in cases of contempt; and the\n\ndistrict court of the county in which such person resides shall have\n\njurisdiction of contempt cases arising under this Section.","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":"e94355b076a5253f0be9b27c3f36cdd241876ec77c7b1706d2033c2b278f8335","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-221.1","next":"us-ok/okla.-stat.-tit.-68-68-223"},"notice":"GroundRules: Original legal text. Not legal advice."}