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If the return is an annually-filed return, we can review three years of returns prior to the date filed, or the return due date, whichever is later. In some cases, the OTC may go back further than three years.
Any return filed timely within the last three years may be selected for a review. If the return is a monthly, quarterly or semi-monthly tax return, the period selected for review can be no older than 36 months from the filing date of the return, if filed timely.
1. The sheriff, upon receiving a tax warrant, shall levy said warrant and sell the property of the taxpayer in the manner and form as provided for the sale of personal and/or real property on execution.
If any amount of tax imposed or levied by any state tax law, or any part of such amount, is not paid before such tax becomes delinquent, there shall be collected on the total delinquent tax interest at the rate of one and one-quarter percent (1 1/4%) per month from the date of the delinquency until paid.
But the McGirt ruling, which found that much of eastern Oklahoma remains reservation land, affirmed the expanded boundaries of at least eight tribes, potentially allowing more tribal citizens to claim tax exemptions.
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No assessment of any tax levied under the provisions of any state tax law except as provided in this section, shall be made after the expiration of three (3) years from the date the return was required to be filed or the date the return was filed, whichever period expires the later, and no proceedings by tax warrant or
There is an exception for property taxes, but the state cannot extinguish other tax liabilities. In other words, Oklahoma has no statute of limitations on tax liabilities. The state has the right to collect them indefinitely.

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