A tax warrant issued by the Oklahoma Tax Commission shall only be released by the Commission, after a determination by the Income Tax Accounts Division of the Oklahoma Tax Commission that:

1. (1) The tax, penalty and interest to date has been paid in full.
2. (2) The penalty imposed by law and all other fees authorized by law have been paid in full.
3. (3) Such release shall be processed under Commission procedures, after clearance by the Income Tax Accounts Division.

Amended at 16 Ok Reg 2628, eff 6-25-99

Amended at 38 Ok Reg 1502, eff 9-1-21