Oklahoma Code § 40-3-508

Title 40. Labor: Appointment of receiver
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APPOINTMENT OF RECEIVER.  Upon a proper showing in any action
under Section 3-507 that contributions are in danger of being lost
or rendered uncollectible by reason of the mismanagement,
dissipation or concealment of the property by the taxpayer and a
request for the appointment of a receiver for the management of the
taxpayer is made, a receiver shall be appointed.

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