{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2839","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2839","heading":"Statements of capital invested and other necessary","body":"information - Neglect, failure or refusal to furnish information.\n\nA. It shall be the duty of each taxpayer, upon written request\n\nof the county assessor or the county board of equalization of any\n\ncounty, to furnish, under oath, a written statement showing the\n\namount of capital invested in any plant, equipment, stock of\n\nmerchandise or material, or any other species of property located in\n\nsuch county, and any other information which may reasonably be\n\ndeemed necessary to enable the county officials to assess the\n\nproperty of such taxpayer at the fair cash value of such property.\n\nIn any case where such written statement is requested, the taxpayer\n\nshall have ten (10) days from receipt of the written request within\n\nwhich to prepare and furnish such statement under oath.\n\nB. Should any taxpayer neglect, fail or refuse to make a proper\n\nitemization of his property in any county, or neglect, fail or\n\nrefuse to furnish any other information required by this section, or\n\nSection 38 of this act, it shall be the duty of the county assessor\n\nor the county board of equalization to ascertain, from the best\n\ninformation obtainable, the value of the property of such taxpayer,\n\nand as a penalty shall add ten percent (10%) of the value thereof so\n\nascertained. The penalty shall not be applied until the taxpayer\n\nshall have had ten (10) days' notice of the intention to apply the\n\npenalty and an opportunity to be heard.","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":"19f3a850473731b532a09a21f67ebd719c15117212b44542c3e2a3cd215c9233","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2838","next":"us-ok/okla.-stat.-tit.-68-68-2840"},"notice":"GroundRules: Original legal text. Not legal advice."}