Okla. Stat. tit. 40, § 40-3-509
This is the official text of Okla. Stat. tit. 40, § 40-3-509, part of Oklahoma’s Stat. tit. 40, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 40,." Browse the sections below, each linked to its official government source.
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Levy on bank accounts
Official statutory text
LEVY ON BANK ACCOUNTS.
A. If any tax debtor shall fail to pay his or her indebtedness
to the Oklahoma Employment Security Commission after the tax debtor
has been notified of the amount due and demand for payment has been
made, it shall be lawful for the Oklahoma Employment Security
Commission to collect the amount owed by levy upon any bank account
of the tax debtor.
B. To levy upon a tax debtor's bank account, the Oklahoma
Employment Security Commission must serve a Notice of Levy on the
bank in which the tax debtor has an account, along with the tax
warrants covering all calendar quarters in which the tax debtor owes
unemployment taxes, interest, penalty, fees, or surcharge.
C. Service of the Notice of Levy and tax warrants shall be made
on the bank in the same manner as provided in Section 2004 of Title
12 of the Oklahoma Statutes for service of process in civil actions.
D. Upon receiving the Notice of Levy and any tax warrants
issued against the tax debtor, the bank shall deliver all of the tax
debtor's interest in the money in the tax debtor's bank account at
the time of the service of the levy, subject to the banker's lien or
right of setoff, or any other priority claim of the bank, up to the
Oklahoma Statutes - Title 40. Labor Page 148
amount of indebtedness indicated on the tax warrants plus accrued
interest pursuant to subsection A of Section 3-301 of Title 40 of
the Oklahoma Statutes and any fees for service of process, to the
representative of the Commission indicated on the Notice of Levy.
The delivery of this money shall occur within ten (10) days of the
date of service of the Notice of Levy.
E. If there is no money in the tax 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 must be notarized and returned to the representative of
the Oklahoma Employment Security Commission named in the Notice of
Levy.
F. The Sheriff's Department that serves the Notice of Levy on
the bank shall be entitled to a service fee of Fifty Dollars
($50.00) that is to be paid by the Oklahoma Employment Security
Commission and added to the tax debtor's indebtedness as a fee in
the latest calendar quarter for which the tax debtor has any type of
indebtedness.
A. If any tax debtor shall fail to pay his or her indebtedness
to the Oklahoma Employment Security Commission after the tax debtor
has been notified of the amount due and demand for payment has been
made, it shall be lawful for the Oklahoma Employment Security
Commission to collect the amount owed by levy upon any bank account
of the tax debtor.
B. To levy upon a tax debtor's bank account, the Oklahoma
Employment Security Commission must serve a Notice of Levy on the
bank in which the tax debtor has an account, along with the tax
warrants covering all calendar quarters in which the tax debtor owes
unemployment taxes, interest, penalty, fees, or surcharge.
C. Service of the Notice of Levy and tax warrants shall be made
on the bank in the same manner as provided in Section 2004 of Title
12 of the Oklahoma Statutes for service of process in civil actions.
D. Upon receiving the Notice of Levy and any tax warrants
issued against the tax debtor, the bank shall deliver all of the tax
debtor's interest in the money in the tax debtor's bank account at
the time of the service of the levy, subject to the banker's lien or
right of setoff, or any other priority claim of the bank, up to the
Oklahoma Statutes - Title 40. Labor Page 148
amount of indebtedness indicated on the tax warrants plus accrued
interest pursuant to subsection A of Section 3-301 of Title 40 of
the Oklahoma Statutes and any fees for service of process, to the
representative of the Commission indicated on the Notice of Levy.
The delivery of this money shall occur within ten (10) days of the
date of service of the Notice of Levy.
E. If there is no money in the tax 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 must be notarized and returned to the representative of
the Oklahoma Employment Security Commission named in the Notice of
Levy.
F. The Sheriff's Department that serves the Notice of Levy on
the bank shall be entitled to a service fee of Fifty Dollars
($50.00) that is to be paid by the Oklahoma Employment Security
Commission and added to the tax debtor's indebtedness as a fee in
the latest calendar quarter for which the tax debtor has any type of
indebtedness.
Status: in_force · Read it on the official government site
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