{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-231.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-231.2","heading":"Attachment of assets of delinquent taxpayer","body":"Upon a final determination by a court of competent jurisdiction\n\nthat a tax levied or collected by the state is delinquent, the\n\nOklahoma Tax Commission may issue an order attaching the assets, up\n\nto the amount of tax liability, of any bank accounts maintained\n\nwithin this state by the delinquent taxpayer. The Tax Commission\n\nshall mail a certified copy of the attachment order to the banks in\n\nwhich the accounts are maintained. Upon receipt of such order the\n\nbanks shall be liable to the Tax Commission in an amount equal to\n\nany attached funds released from the accounts without the written\n\npermission of the Tax Commission. The Tax Commission may release\n\nfunds from the accounts to effectuate payment of the tax liability\n\nor to protect the interests of the state and shall release the\n\naccount within thirty (30) days of full payment of the tax\n\nliability.","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":"7cb268ac4e24a783216481f453a423c01008fde0e64687114eb5bed3dd7dfcc0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-231.1","next":"us-ok/okla.-stat.-tit.-68-68-231.3"},"notice":"GroundRules: Original legal text. Not legal advice."}