Okla. Stat. tit. 68, § 68-255

delinquent taxes.

A. In order to facilitate and expedite the collection of taxes

more than ninety (90) days overdue from any taxpayer, the Oklahoma

Tax Commission may enter into a contract with a debt collection

agency doing business in the State of Oklahoma or in any other state

for the collection of such delinquent taxes in addition to all other

taxes accrued or accruing, including penalties and interest thereon,

from the taxpayer. The contract shall only authorize the debt

collection agency to collect tax liabilities which are already

established and the Tax Commission shall not refer accounts to the

debt collection agency unless the Tax Commission has notified the

taxpayer, by first class mail, of the liability and has made

additional efforts to collect the debt. Provided, if a sales tax

permit holder fails to file two or more sales tax returns, as

required under Section 1365 of this title, or a taxpayer required to

remit withholding taxes fails to file two or more withholding tax

returns, as required under Section 2385.3 of this title, the Tax

Commission may refer the accounts to the debt collection agency

prior to the establishment of the tax liability, but only after the

Commission has notified the taxpayer as required under this

subsection.

B. If an account has been referred to a debt collection agency,

the Tax Commission shall review all payments posted by the

collection agency prior to commencing any further collection

activity against the taxpayer. Further, the collection agency shall

review all payments posted by the Tax Commission prior to commencing

any collection activity. The Tax Commission or the collection

agency shall, within ten (10) business days, provide the taxpayer

with a written confirmation of all payments received and any balance

Oklahoma Statutes - Title 68. Revenue and Taxation Page 131

due. In addition, the contract shall not authorize the debt

collection agency to conduct audits or examine the books and records

of a taxpayer in any manner. The Tax Commission may also enter into

a contract with a person doing business in the State of Oklahoma or

in any other state for the purpose of identifying and locating the

assets of such delinquent taxpayer. Such contracts authorized by

this section shall be subject to the provisions of the Oklahoma

Central Purchasing Act.

C. In addition to the authority provided in subsection A of

this section, the Tax Commission may enter into a contract for the

purpose of identifying nonresident businesses and individuals who

are required by law to file and pay Oklahoma state taxes and who are

presently unknown to the Tax Commission.

D. Prior to entering into such a contract with a debt

collection agency, the Tax Commission shall require that the debt

collection agency file a bond in the amount of One Hundred Thousand

Dollars ($100,000.00). The bond shall be a bond from a surety

company chartered or authorized to do business in this state, cash

bond, certificates of deposits, certificates of savings or U.S.

Treasury bonds, as the Tax Commission may deem necessary to

guarantee compliance with the terms of the contract.

E. Each contract entered into by the Tax Commission with a debt

collection agency, pursuant to the provisions of this section, shall

specify that fees for services rendered, reimbursements or other

remuneration shall be based on the total amount of delinquent taxes,

including accrued penalties and interest, which is actually

collected. No costs shall be reimbursed unless authorized in the

contract. Each contract entered into between the Tax Commission and

a debt collection agency shall provide for the payment of fees for

such services, reimbursements or other remuneration not in excess of

thirty-five percent (35%) of the total amount of delinquent taxes,

penalty and interest actually collected. The debt collection agency

contract fee shall be added to the amount of the delinquent taxes,
Each contract entered into between the Tax Commission and

a debt collection agency shall provide for the payment of fees for

such services, reimbursements or other remuneration not in excess of

thirty-five percent (35%) of the total amount of delinquent taxes,

penalty and interest actually collected. The debt collection agency

contract fee shall be added to the amount of the delinquent taxes,

accrued penalties and interest collected from the taxpayer. The

total amount of the delinquent tax, accrued penalties and interest,

and the debt collection agency contract fee shall be owed and

collected from the taxpayer.

F. Each contract entered into by the Tax Commission with a

person for the purpose of identifying and locating assets of

delinquent taxpayers shall specify the amount of money to be paid

for the performance of such services. No costs shall be reimbursed

unless authorized in the contract.

G. All such funds collected by a debt collection agency,

including the fees for collection services as provided for in such

contract, shall be remitted to the Tax Commission within fifteen

(15) days from the date of collection from a taxpayer. The Tax

Commission shall pay from such remitted fees the amount of fees to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 132

which such debt collecting agency is entitled for services performed

pursuant to the provisions of such contract. All assets of such

delinquent taxpayers which are identified and located shall be

reported to the Tax Commission within fifteen (15) days from the

date of identification and location. Forms to be used for such

remittances and reports shall be prescribed by the Tax Commission.

H. A debt collection agency entering into a contract with the

Tax Commission or a person entering into a contract with the Tax

Commission for asset location purposes pursuant to this section

shall agree that it is receiving income from sources within this

state or doing business in this state for purposes of the Oklahoma

tax laws. Debt collection agency employees and/or their agents

shall not disclose confidential tax information except as authorized

by Section 205 of this title, subject to the penalties contained

therein.