{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2929","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2929","heading":"Selling personal property before taxes, interest and","body":"costs paid - Liability.\n\nIf any person or entity in this state, after their personal\n\nproperty, except livestock, is assessed and before the tax, interest\n\nand costs thereon is paid, shall sell the same, and not retain\n\nsufficient money to pay all taxes, interest and costs thereon, the\n\ntaxes, interest and costs shall be a lien thereon, or if such\n\nproperty is about to be sold at auction, or about to be sold at\n\ncost, then in either such event all taxes, interest and costs\n\nthereon shall at once become due and payable, and the county\n\ntreasurer shall at once issue a tax warrant for the collection\n\nthereof, and the sheriff shall forthwith collect it as in other\n\ncases; provided, the priority of the tax lien shall be as set forth\n\nin Sections 3102 and 3103 of this title. The person or entity owing\n\nsuch tax, interest and costs shall be civilly liable to any\n\npurchaser of such property for any tax, interest and costs owing\n\nthereon, but the property so purchased shall be liable in the hands\n\nof the purchaser for such tax, interest and costs. If the property\n\nis sold in the ordinary course of retail trade, it shall not be so\n\nliable in the hands of the purchaser.","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":"ebf409cdb81e4d90b03fcae932d5d1e38bf7bf50800e8f4b4b33e02f01edf321","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2926","next":"us-ok/okla.-stat.-tit.-68-68-2930"},"notice":"GroundRules: Original legal text. Not legal advice."}