Ryals v. Smith

The legal question posed is whether the three-year statute of limitation provided for in § 110-1625, OCLA, applies to summary administrative procedure under which the State Tax Commission issues a distraint warrant for the collection of income taxes pursuant to § 110-1623. The trial court held in the affirmative.

There are two methods provided by law for the collection of income taxes: One, by action at law, § 110-1625, supra, and the other, by a summary proceeding, § 110-1623, supra. Under the summary proceeding statute, after the tax becomes due the tax commission shall issue a warrant under…