{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-721","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-721","heading":"Lien of tax","body":"The tax levied by this act is hereby declared to be a lien upon\n\nany motor vehicle owned or operated in Oklahoma by any person: (1)\n\nwho is delinquent in the payment of the tax levied by this act; or,\n\n(2) who imports special fuel into this state in the supply tank or\n\ntanks of a motor vehicle, the use of which special fuel is subject\n\nto the tax levied by this act, when such person has not obtained a\n\nspecial fuel user's license.\n\nAny motor vehicle subject to such lien, or being operated on the\n\nhighways of Oklahoma in violation of any of the provisions of this\n\nact, may be seized by any authorized agent of the Oklahoma Tax\n\nCommission or any highway patrolman, sheriff, deputy sheriff, or\n\nother peace officer within this state, and disposed of or sold under\n\nsaid lien to satisfy payment of any tax due from the owner or\n\noperator of such vehicle under this act. Such seizure and sale\n\nshall be in the manner and form as provided by law.","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":"02caf6be43a31a70fc931a642a43b44b751516dd2d91029af0c0dbb1616eebfe","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-720","next":"us-ok/okla.-stat.-tit.-68-68-722"},"notice":"GroundRules: Original legal text. Not legal advice."}