Okla. Stat. tit. 68, § 68-238.2

- Notification - Disciplinary action.

A. It is the intent of the Legislature that the provisions of

this section operate to provide for the collection of income taxes

due to the State of Oklahoma by state employees in a manner that

will maximize flexibility for state employees to pay any such taxes

due while minimizing disruption to operations of state agencies. It

is the further intent of the Legislature that the Oklahoma Tax

Commission provide notice to state employees pursuant to the

provisions of subsection C of this section and that the Tax

Commission provide such notice to state employees at least six (6)

months prior to notification of noncompliance to a state agency.

B. The Office of Management and Enterprise Services shall, not

later than August 1, 2003, and August 1 of each year thereafter,

provide to the Tax Commission a list of all state employees as of

the preceding July 1 and such identifying information as may be

required by the Tax Commission. Such list and information shall be

used by the Tax Commission exclusively for the purpose of collection

of income taxes due to the State of Oklahoma. The provisions of any

laws making information confidential shall not apply with respect to

information supplied to the Tax Commission pursuant to the

provisions of this section; provided, such information shall be

subject to the provisions of Section 205 of this title.

C. The Tax Commission shall, not later than November 1, 2003,

and November 1 of each year thereafter, notify any state employee

who is not in compliance with the income tax laws of this state.

Such notification shall include:

1. A statement that the employee will be subject to

disciplinary action by the appointing authority unless the taxpayer

is deemed by the Tax Commission to be in compliance with the income

tax laws of this state;

2. The reasons that the taxpayer is considered to be out of

compliance with the income tax laws of this state, including a

statement of the amount of any tax, penalties and interest due or a

list of the tax years for which income tax returns have not been

filed as required by law;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 120

3. An explanation of the rights of the taxpayer and the

procedures which must be followed by the taxpayer in order to come

into compliance with the income tax laws of this state;

4. Notification that a percentage of wages may be subject to

garnishment; and

5. Such other information as may be deemed necessary by the Tax

Commission.

D. A state employee who has entered into and is abiding by a

payment agreement, or who has requested relief as an innocent spouse

which is pending or has been granted, shall be deemed to be in

compliance with the state income tax laws for purposes of this

section.

E. If the Tax Commission notifies a state employee who is not

in compliance with the income tax laws of this state as required in

this section and such state employee does not respond to such

notification or fails to come into compliance with the income tax

laws of this state or after the Tax Commission determines that every

reasonable effort has been made to assist the state employee to come

into compliance with the income tax laws of this state, the Tax

Commission, notwithstanding the provisions of Section 205 of this

title, shall so notify the appointing authority, which shall

commence disciplinary action with respect to the state employee and

shall notify the state employee of the reason for such action. Such

employee may have a certain percentage of wages garnished by the Tax

Commission until such time as the employee is in compliance with the

income tax laws of this state pursuant to the provisions of Section

254 of this title. If a state employee who has been previously

reported by the Tax Commission to a state agency as being out of

compliance comes into compliance, the Tax Commission shall
h

employee may have a certain percentage of wages garnished by the Tax

Commission until such time as the employee is in compliance with the

income tax laws of this state pursuant to the provisions of Section

254 of this title. If a state employee who has been previously

reported by the Tax Commission to a state agency as being out of

compliance comes into compliance, the Tax Commission shall

immediately notify the appointing authority. Neither a state agency

nor an appointing authority shall be held liable for any action with

respect to a state employee pursuant to the provisions of this

section.

F. The Tax Commission shall promulgate rules for the

implementation of the provisions of this section.

G. As used in this section:

1. "State agency" means any office, department, board,

commission or institution of the executive, legislative or judicial

branch of state government;

2. "Employee" or "state employee" means an appointed officer or

employee of a state agency; provided, the term employee or state

employee shall not include an elected official or an employee of a

local governmental entity; and

3. "Appointing authority" means the chief administrative

officer of a state agency.