Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 3 - Public Policy
Part 9 - EXECUTION OF TAX WARRANTS
Section 710:1-3-51 - Execution on tax warrant and collection of sheriff's penalty
Current through Vol. 42, No. 1, September 16, 2024
The Sheriff shall execute all warrants as provided by law. All monies so collected shall be made payable to the Oklahoma Tax Commission. The Sheriff's office is entitled under the law to an amount of money equal to an additional penalty of Fifteen Dollars ($15.00), or an amount equal to Ten Percent of the total amount of tax, penalty, and interest collected in the execution of a tax warrant, whichever amount is greater, but not to exceed $200.00, to be paid to the County Sheriff's Office after collection of the amounts due by the Sheriff, Undersheriff, or Deputy Sheriff.
(1) The penalty imposed shall not be assessed or collected more than once for the execution of a tax warrant in each county.
(2) The penalties paid to the sheriff are to be used by the sheriff's department to increase efforts to locate tax debtors and their property, to execute upon tax warrants, and to collect delinquent taxes.
Amended at 10 Ok Reg 3819, eff 7-12-93; Amended at 16 Ok Reg 2628, eff 6-25-99
