{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-253","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-253","heading":"Corporations or limited liability companies - Filing","body":"assessment for certain unpaid taxes - Individuals liable.\n\nA. When the Oklahoma Tax Commission files a proposed assessment\n\nagainst corporations, limited liability companies or other legal\n\nentities for unpaid sales taxes, mixed beverage gross receipts tax\n\ncollected pursuant to Section 5-105 of Title 37A of the Oklahoma\n\nStatutes, medical marijuana gross receipts tax collected pursuant to\n\nSections 420 through 426.1 of Title 63 of the Oklahoma Statutes,\n\nwithheld income taxes or motor fuel taxes collected pursuant to\n\nArticle 5, 6 or 7 of this title, the Commission shall file such\n\nproposed assessments against the individuals personally liable for\n\nthe tax.\n\nB. Any individual shall be liable for the payment of sales tax,\n\nmixed beverage gross receipts tax, medical marijuana gross receipts\n\ntax, withheld income tax or motor fuel tax if, during the period of\n\ntime for which the assessment was made, the individual was\n\nresponsible for withholding or collection and remittance of taxes or\n\nhad direct control, supervision or responsibility for filing returns\n\nand making payments of the tax due the State of Oklahoma.\n\nC. Personal liability for sales tax, mixed beverage gross\n\nreceipts tax, medical marijuana gross receipts tax, withheld income\n\ntax or motor fuel tax shall be determined in accordance with the\n\nstandards for determining liability for payment of federal\n\nwithholding tax pursuant to the Internal Revenue Code of 1986, as\n\namended, or regulations promulgated pursuant to such 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":"e9c0958015b8851bd540d7465c7035d0a578ce9d922b98ea118813760ffa2856","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-252","next":"us-ok/okla.-stat.-tit.-68-68-254"},"notice":"GroundRules: Original legal text. Not legal advice."}