{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2379","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2379","heading":"Taxes levied by prior laws","body":"This act shall not release, extinguish or otherwise affect the\n\nliability of any person or property for taxes that shall have\n\naccrued, or become payable or owing, under any law repealed by this\n\nact, and which shall have not been paid when this act becomes\n\neffective. All such taxes shall remain payable and be subject to\n\nthe laws levying same to the same extent as if this act had not been\n\nenacted, and when collected shall be apportioned or distributed as\n\nprovided by such laws. All remedies for the collection of unpaid\n\ntaxes, existing or available when this act becomes effective, shall\n\nbe available for the collection of taxes due under such prior laws\n\nor due under this act, and this act shall not affect any proceeding\n\nor action commenced before the effective date hereof, or any\n\nproceeding or action pending when this act becomes effective.","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":"03137d95170783d389d7069844a0967a421175255d4458301e26e6f6e229f6cc","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2378","next":"us-ok/okla.-stat.-tit.-68-68-238"},"notice":"GroundRules: Original legal text. Not legal advice."}