Oklahoma Code § 68-2379

Title 68. Revenue And Taxation: Taxes levied by prior laws
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This act shall not release, extinguish or otherwise affect the
liability of any person or property for taxes that shall have
accrued, or become payable or owing, under any law repealed by this
act, and which shall have not been paid when this act becomes
effective.  All such taxes shall remain payable and be subject to
the laws levying same to the same extent as if this act had not been
enacted, and when collected shall be apportioned or distributed as
provided by such laws.  All remedies for the collection of unpaid
taxes, existing or available when this act becomes effective, shall
be available for the collection of taxes due under such prior laws
or due under this act, and this act shall not affect any proceeding
or action commenced before the effective date hereof, or any
proceeding or action pending when this act becomes effective.

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