Okla. Stat. tit. 51, § 51-46

Withholding and disbursing agents defined - Warrants - Reservation

of funds - Transmission - Lost checks.

In every instance where the United States of America or the

State of Oklahoma, or both, have enacted laws requiring reservation

or withholding of tax levied upon salaries, wages, or other

compensation of officers, deputies, and employees of the state or of

any county, city, town, board of education, or school district or

any other municipal subdivision thereof, the public funds of which,

under the system of checks and balances prescribed by the

Legislature under mandate of the Constitution of this state, are

disbursed only upon warrant upon the treasurer pursuant to verified

itemized claim, the procedures herein prescribed are authorized, and

required to be followed, for the purpose of enabling the tax so

withheld to be transmitted, without delay and without peril of

penalty, to the Collector of Internal Revenue in the case of the

United States and to the Oklahoma Tax Commission in the case of the

state.

a. It is specifically provided that the Oklahoma system of

checks and balances upon the receiving and disbursing of public

monies be preserved intact, regulations of federal agencies to the

contrary notwithstanding.

b. Withholding agents, charged with the duty of reserving or

withholding any tax upon the salary, wage or compensation of public

officers, deputies, or employees, shall comprehend and include all

of the following:

1. All officers, boards, and commissions charged with the

administrative duty of considering salary, wage and compensation

Oklahoma Statutes - Title 51. Officers Page 62

claims for final approval and order to issue warrant in payment

thereof;

2. All officers charged with the duty of issuing, signing,

attesting, registering, or paying the warrant drawn and issued

pursuant to the order allowing the claim.

c. Disbursing officers, for purpose of paying the tax so

withheld, shall be the same officers hereinbefore defined as

withholding agents, with liability for such tax payment in the same

order or sequence.

d. The tax withheld shall be paid only upon warrant against the

reserves or withholdings accumulated, in the same manner as other

warrants; except that, in lieu of verified claim, the issuing

officer shall prepare and present a detailed statement of account on

behalf of the U.S. Collector of Internal Revenue or of the Oklahoma

Tax Commission, as the case may be, which shall be entered upon the

calendar, considered as other claims, and warrant ordered issued,

signed, and attested in the amount found proper.

e. If no monies have been collected for credit to the fund

account against which such warrant was drawn, the same shall be

registered "funds not available," and no treasurer or other

withholding officer shall be liable or penalized for nonacceptance.

f. When monies have been collected for credit to any fund

account subject to such warrant, it shall be the duty of the

treasurer to estimate and reserve a sufficient amount of cash on

hand to register such warrant "funds available" as such tax

withholdings accrue, regardless of other warrant registrations; and

such treasurer shall not be liable to the holder of any warrant

previously registered by reason of such reserve.

g. The warrant order upon the treasurer directing him to pay

the accumulation of tax withheld to the U.S. Collector of Internal

Revenue or the Oklahoma Tax Commission, as the case may be, when the

warrant is registered "funds available" as aforesaid, shall require

no endorsement, but the treasurer shall forthwith draw his check

upon his depository bank in payment thereof and mail it to the

proper office. If required, he may require his depository bank to

certify on the face of the check as to the funds on deposit, but no

charge may be made for such certification.

h. It shall be unlawful for the treasurer to purchase bank
e" as aforesaid, shall require

no endorsement, but the treasurer shall forthwith draw his check

upon his depository bank in payment thereof and mail it to the

proper office. If required, he may require his depository bank to

certify on the face of the check as to the funds on deposit, but no

charge may be made for such certification.

h. It shall be unlawful for the treasurer to purchase bank

draft or any other commercial exchange that has not the protection

and security of the bank collateral or insurance for his funds on

deposit; and no additional expense may be incurred by the treasurer

against the municipality for transmitting such tax other than

ordinary postage, or registered mail if required.

i. No bond shall be required for duplicate issue of lost check;

but, in such event, stop-payment order shall be posted with the

depository bank. This provision shall apply only in instance of

checks transmitting tax.

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