Okla. Stat. tit. 68, § 68-263

A. If any tax warrant or certificate remains outstanding and

unpaid, the Tax Commission may issue an order attaching the sums due

or to become due, up to the amount of the liability upon such tax

warrant or certificate, upon any contract between the taxpayer named

in such tax warrant or certificate and the State of Oklahoma or any

department, board, institution, commission or agency thereof, for

the furnishing of any services, goods, merchandise, supplies,

materials or equipment for which payment is made upon claims

approved by the Office of Management and Enterprise Services.

B. A certified copy of the attachment order shall be delivered

to the Director of the Office of Management and Enterprise Services

and notice of such attachment shall be mailed to the taxpayer at the

taxpayer's last-known address.

C. From and after receipt of the attachment order, the Director

of the Office of Management and Enterprise Services shall not pay

nor shall the State Treasurer issue any check or warrant for payment

to the taxpayer for the sums or funds so attached without a written

release from the Tax Commission.

D. The attachment orders issued by the Tax Commission shall

continue in force until released by the Tax Commission. The Tax

Commission may issue subsequent or successive attachment orders,

which shall be cumulative.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 137

E. If the taxpayer fails within thirty (30) days after his

claim upon such contract, or contracts if there are more than one,

has been initially received by the Director of the Office of

Management and Enterprise Services, or within thirty (30) days after

the mailing of notice of such attachment, whichever is later, to

obtain and file with the Director of the Office of Management and

Enterprise Services a release executed by the Tax Commission, the

Director of the Office of Management and Enterprise Services shall

authorize the payment to the Tax Commission of the sums or funds

attached, or so much thereof as have been certified for payment

pursuant to procedures prescribed by the Director of the Office of

Management and Enterprise Services. Such payments to the Tax

Commission shall be credited against the liability on the tax

warrant or certificate, and shall constitute to the extent thereof,

payment by the state, department, board, institution, commission or

agency to the taxpayer upon such contract.

F. The Tax Commission may release funds from the claims or

contracts attached to effectuate payment of the liability on such

tax warrant or certificate or to protect the interest of the state,

and shall release the funds attached within thirty (30) days of full

payment of such liability.

G. The provisions of this section shall not apply to payroll

claims of or on behalf of employees of this state.

H. No person, firm or corporation that is delinquent in the

reporting or paying of any tax due under the laws of this state

shall be registered as a vendor under the provisions of Section

85.33 of Title 74 of the Oklahoma Statutes, nor included on the

approved bidder lists maintained by the Purchasing Division of the

Office of Management and Enterprise Services.