{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-223","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-223","heading":"Limitation of time for assessment of taxes - Extension","body":"agreements - False or fraudulent or failure to file report or\n\nreturn.\n\nA. No assessment of any tax levied under the provisions of any\n\nstate tax law except as provided in this section, shall be made\n\nafter the expiration of three (3) years from the date the return was\n\nrequired to be filed or the date the return was filed, whichever\n\nperiod expires the later, and no proceedings by tax warrant or in\n\ncourt without the previous assessment for the collection of such tax\n\nshall be begun after the expiration of such period. No assessment\n\nshall be required if a report or return, signed by the taxpayer, was\n\nfiled and the liability evidenced by the report or return has not\n\nbeen paid. If the assessment has been made within the limitation\n\nperiod set forth in this subsection, the tax may be collected by tax\n\nwarrant or court proceeding, but only if the tax warrant is issued\n\nor the proceeding begun within ten (10) years after the assessment\n\nof the tax has become final.\n\nB. Where before the expiration of the time prescribed in\n\nsubsection A of this section for the assessment of the tax, both the\n\nTax Commission and the taxpayer have consented in writing to its\n\nassessment after such time, the tax may be assessed at any time\n\nprior to the expiration of the period agreed upon, and the period so\n\nagreed upon may be extended by subsequent agreements in writing made\n\nbefore the expiration of the period previously agreed upon. In\n\nthose instances where the time to file a claim for a refund has not\n\nexpired at the date the extension agreement is entered into, the\n\nentering into such an agreement shall automatically extend the\n\nperiod in which a refund may be allowed or a claim for a refund may\n\nbe filed to the final date of such agreement.\n\nC. In the case of a false or fraudulent report or return, with\n\nintent to evade tax, the tax may be assessed, or a proceeding in\n\ncourt for collection of such tax may be begun without assessment, at\n\nany time. The term “false or fraudulent” as used in this subsection\n\nshall have the same meaning as when used in Section 6501 of the\n\nInternal Revenue Code.\n\nD. In the case of a willful attempt in any manner to defeat or\n\nevade tax imposed by this title, the tax may be assessed, or a\n\nproceeding in court for the collection of such tax may be begun\n\nwithout assessment, at any time.\n\nE. In the case of a failure to file a report or return, the tax\n\nmay be assessed, or a proceeding in court for the collection of such\n\ntax may be begun without assessment, at any time.","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":"d6d0eaa63feef79d3f09d0f33184ab40ef3a9ca6b46e043c49216ba1d63c5ce8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-222","next":"us-ok/okla.-stat.-tit.-68-68-224"},"notice":"GroundRules: Original legal text. Not legal advice."}