Okla. Stat. tit. 3A, § 3A-724.2: Prize withholding - Delinquent debt to Tax Commission

A. The Oklahoma Lottery Commission shall withhold the amount of

delinquent debt as established by the Oklahoma Tax Commission from

the lottery prize monies won by an individual pursuant to Section

710 of Title 3A of the Oklahoma Statutes.

B. The Oklahoma Lottery Commission shall pay the monies

withheld from the lottery prize, as provided in subsection A of this

section, to the Oklahoma Tax Commission, not to exceed the amount of

debt established by the Oklahoma Tax Commission.

C. The Oklahoma Tax Commission shall promulgate rules to define

the debts that will be submitted to the Oklahoma Lottery Commission

for withholding.

D. The Oklahoma Tax Commission shall develop procedures for

timely notifying the Oklahoma Lottery Commission of the debts that

should be processed for withholding. The information on debt

withholding will be reported to the Oklahoma Lottery Commission on a

periodic basis and should include, but not be limited to:

1. Identification of the persons who have been determined to be

delinquent in the repayment of debt established by the Oklahoma Tax

Commission; and

2. The amounts of debt to be withheld by the Oklahoma Lottery

Commission.

E. The Oklahoma Lottery Commission shall provide a report to

the Oklahoma Tax Commission upon withholding that includes, but is

not limited to, the following information:

1. Identification of the persons who have had monies withheld;

and

2. The amount of monies that will be paid to the Oklahoma Tax

Commission to be applied to the established debt.