§ 34.27 TAX CONSTITUTES DEBT.
   The taxes, fees, penalty, and interest due hereunder shall at all times constitute a prior, superior, and paramount claim as against the claims of unsecured creditors and may be collected by suit as any other personal debt.
(Prior Code, § 1-70)
Statutory reference:
   Related provisions, see 68 O.S. §§ 213 and 230