Okla. Stat. tit. 40, § 40-2-618

LEVY ON INCOME AND MONETARY ASSETS.

A. As used in this section, the following words have the

following meanings:

1. "Bank" means any state bank or banking association, national

bank or banking association, savings and loan company, credit union,

or any other financial institution;

2. "Bank account" means any checking or savings account the

debtor has with any bank;

3. "Debtor" means any person that is the subject of a warrant

of levy and lien issued pursuant to Section 2-617 of this title;

4. "Earnings" means any form of payment to an individual

including, but not limited to, salary, wages, commission, or other

compensation; and

5. "Employer" means any type of business or organization that

owes earnings to a debtor.

B. If any debtor shall fail to pay his or her indebtedness to

the Oklahoma Employment Security Commission and after the debtor has

been notified of the amount due and demand for payment has been

made, it shall be lawful for the Commission to collect the amount

owed by levy upon the debtor's employer or any bank account of the

debtor.

C. To levy upon an employer of the debtor, the Commission must

serve a Notice of Levy on the employer along with the warrant of

levy and lien that sets out the amount owing on the benefit

overpayment of the debtor, with interest. The levy will have the

same priority, and be subject to the same exceptions, as a

continuing earnings garnishment provided for in Section 1173.4 of

Title 12 of the Oklahoma Statutes. The following procedures will

apply to a Notice of Levy served on an employer:

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1. The employer shall answer the Notice of Levy on a form

provided by the Commission. The employer shall follow the procedure

for answering a continuing earnings garnishment as set out in

subsection F of Section 1173.4 of Title 12 of the Oklahoma Statutes;

2. The Notice of Levy shall be a lien on the debtor's property

in the same manner as provided for in subsection G of Section 1173.4

of Title 12 of the Oklahoma Statutes. The Notice of Levy shall also

be subject to the procedures and time limits set out in subsections

H, I, J and K of Section 1173.4 of Title 12 of the Oklahoma

Statutes, except that when a document is required to be filed with

the clerk of the court, the document will instead be filed with the

Commission as directed on the forms provided;

3. Any employer that fails or refuses to surrender money or

rights to money belonging to its employee in the employer's

possession, or that fails or refuses to make the appropriate

deduction from wages pursuant to a levy provided for by this statute

upon being served with a Notice of Levy and supporting warrant of

levy and lien of the Commission, shall be liable to the Commission

in a sum equal to the amount of money, rights to money, or wage

deduction not so surrendered, but not exceeding the amount of the

debtor's indebtedness for the collection of which the levy has been

made, together with accrued interest pursuant to Section 2-613 of

this title, and the cost of service of the Notice of Levy. Any

amount recovered in this manner shall be credited against the

liability of the debtor for the benefit overpayment indebtedness,

for which the levy was made; and

4. Any employer in possession of money or rights to money

subject to levy upon which a levy has been made that surrenders the

money or rights to money to the Commission shall be discharged from

any obligation or liability to the debtor and any other person or

entity with respect to such money or rights to money arising from

the surrender or payment.

D. To levy upon a debtor's bank account, the Commission must

serve a Notice of Levy on the bank in which the debtor has an

account, along with the warrant of levy and lien issued against the

debtor. The following procedures will apply to a Notice of Levy

served on a bank:

1. Upon receiving the Notice of Levy and the warrant of levy
y or rights to money arising from

the surrender or payment.

D. To levy upon a debtor's bank account, the Commission must

serve a Notice of Levy on the bank in which the debtor has an

account, along with the warrant of levy and lien issued against the

debtor. The following procedures will apply to a Notice of Levy

served on a bank:

1. Upon receiving the Notice of Levy and the warrant of levy

and lien issued against the debtor, the bank shall deliver all of

the debtor's interest in the money in the debtor's bank account at

the time of service of the levy, subject to the banker's lien or

right of set off or any other priority claim of the bank, up to the

amount of indebtedness indicated on the warrant of levy and lien

plus accrued interest pursuant to Section 2-613 of this title and

any fees for service of process, to the Commission office indicated

in the Notice of Levy;

Oklahoma Statutes - Title 40. Labor Page 93

2. The delivery of this money shall occur within ten (10) days

of the date of service of the Notice of Levy;

3. If there is no money in the debtor's bank account at the

time the Notice of Levy is served, or if the bank account has been

closed, an officer of the bank on which the Notice of Levy is served

shall make a statement to that effect on the Notice of Levy. The

statement shall be notarized and returned to the office of the

Commission that is indicated in the Notice of Levy;

4. Any bank that fails or refuses to surrender money or rights

to money in a bank account subject to levy, upon being served with a

Notice of Levy and supporting warrant of levy and lien of the

Commission, shall be liable to the Commission in a sum equal to the

amount of money or rights to money not so surrendered, but not

exceeding the amount of the debtor's indebtedness for the collection

of which the levy has been made, together with accrued interest

pursuant to Section 2-613 of this title, and the cost of service of

the Notice of Levy. Any amount recovered in this manner shall be

credited against the liability of the debtor for the benefit

overpayment indebtedness, for which the levy was made; and

5. Any bank in possession of money or rights to money subject

to levy, upon which a levy has been made, that surrenders the money

or rights to money to the Commission shall be discharged from any

obligation or liability to the debtor and any other person or entity

with respect to such money or rights to money arising from the

surrender or payment.

E. Service of the Notice of Levy and the warrant of levy and

lien shall be made in the same manner as provided in Section 2004 of

Title 12 of the Oklahoma Statutes for service of process in civil

actions.

F. If a sheriff's department is enlisted to serve the Notice of

Levy, that sheriff's department shall be entitled to a service fee

of Fifty Dollars ($50.00) that is to be paid by the Commission and

added to the debtor's indebtedness.

G. Claims for exemptions and any other matter relating to the

levy shall be filed with the Appeal Tribunal of the Oklahoma

Employment Security Commission. An order of exemption may relate

back no more than thirty (30) days before the filing of the claim

for exemption and shall extend no further than the expiration date

or termination of the levy. Appeal from the Appeal Tribunal

decision shall be governed by the appeal procedures set out in Part

6 of Article 2 of the Employment Security Act of 1980, and the

Administrative Rules of the Oklahoma Employment Security Commission

pertaining thereto.