Okla. Stat. tit. 68, § 68-205.5

Removal - Liability limitation.

A. The Oklahoma Tax Commission shall prepare and maintain a

list of all persons who owe delinquent taxes, including interest,

penalties, fees, and costs, in excess of Twenty-five Thousand

Dollars ($25,000.00), which are unpaid for more than ninety (90)

days after all appeal rights have expired and for which a tax

warrant has been filed. The Tax Commission shall cause the list to

be posted on the Internet. After providing notice as described in

subsection B of this section, the Internet site shall list the name,

address, type of tax due, and amount of tax due, including interest,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 71

penalties, fees, and costs for each person who has one of the

delinquent taxpayer accounts, and the Internet site shall contain a

special page for those persons who have the one hundred (100)

largest delinquent taxpayer accounts. Except as otherwise provided

in this subsection, the Tax Commission shall update the Internet

site on a quarterly basis. The Tax Commission shall not post on the

Internet the name or related information of any person who has

entered into a pay plan agreement with the Tax Commission and is in

compliance with that agreement, or the name or related information

of any person who is protected by a stay that is in effect under the

Federal Bankruptcy Code. The Internet posting shall be updated each

business day to comply with these prohibitions.

B. At least ninety (90) days before the disclosure of the name

of a delinquent taxpayer prescribed in subsection A of this section,

the Tax Commission shall mail a written notice to the delinquent

taxpayer at the taxpayer’s last known address informing the taxpayer

that the failure to cure the tax delinquency could result in the

taxpayer's name being included in a list of delinquent taxpayers

that is published on the Internet on the website maintained pursuant

to this section. If the delinquent tax has not been paid ninety

(90) days after the notice was mailed, and the taxpayer has not,

since the mailing of the notice, either entered into a written

agreement with the Tax Commission for payment of the delinquency or

corrected a default in an existing agreement to the satisfaction of

the Tax Commission, the Tax Commission may disclose the taxpayer

information in the list of delinquent taxpayers.

C. The name of a taxpayer shall be removed within fifteen (15)

days after the payment in full of the debt or entering into a pay

plan agreement with the Tax Commission.

D. Any disclosure made by the Tax Commission or its employees,

in a good faith effort to comply with the provisions of this

section, shall not be considered a violation of Section 205 of Title

68 of the Oklahoma Statute or any other statute prohibiting

disclosure of taxpayer information and no liability whatsoever,

civil or criminal, shall attach to any member of the Tax Commission

or any employee thereof for any error or omission in the disclosure

of such information.