Okla. Stat. tit. 2, § 2-2-12: Unpaid checks - Uncollectable debts

A. For accounting purposes only, when any check has been

received by the State Board of Agriculture, or the State Department

of Agriculture, Food, and Forestry, and has remained unpaid for a

period of more than five (5) years, and the Board determines that

the check cannot be collected, the amount of the check shall not be

included or carried as an asset of the Board or any of its funds.

B. If all appropriate collection remedies have been exhausted

in the collection of any debt owed to the Department, the debt shall

be considered uncollectable. A list of all uncollectable debts and

persons who owed the debts, shall be reported to the Oklahoma

Legislature, the Office of Management and Enterprise Services, and

the Oklahoma Tax Commission no later than May 1 of each calendar

year.