{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-232","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-232","heading":"Injunction proceedings","body":"When any reports required under any state tax law have not been\n\nfiled or may be insufficient to furnish all the information required\n\nby the Tax Commission, or when the taxes imposed by any state tax\n\nlaw have not been paid, the Tax Commission may institute, in the\n\nname of the State of Oklahoma upon relation of the Tax Commission,\n\nany necessary action or proceedings to enjoin such person, firm, or\n\ncorporation from continuing operations until such reports have been\n\nfiled or taxes paid as required, and in all proper cases, including\n\nbut not limited to cases in which the evidence establishes that a\n\ntaxpayer has repeatedly failed to collect and remit sales or\n\nwithholding taxes, injunction shall be issued without a bond being\n\nrequired from the state. After an action to enjoin the operation of\n\nany person, firm or corporation has been instituted by the Tax\n\nCommission a payout agreement under which the delinquent taxpayer is\n\nto make periodic payments toward the satisfaction of the tax debt\n\nmay only be entered into upon the specific request or motion of the\n\nTax Commission. Upon a proper showing in any such action that the\n\nclaim of the state for taxes is in danger of being lost or rendered\n\nuncollectible by reason of the mismanagement, dissipation or\n\nconcealment of the property by the taxpayer and a request is made\n\nfor the appointment of a receiver to manage the property of the\n\ntaxpayer, a receiver shall be appointed.","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":"223e3bc17f8d8c40114e82c1673839d5455a019be3a8257019641b3669447458","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-231.3","next":"us-ok/okla.-stat.-tit.-68-68-233"},"notice":"GroundRules: Original legal text. Not legal advice."}