Okla. Stat. tit. 40, § 40-2-303: Assignments void, exemption from process

ASSIGNMENTS VOID, EXEMPTION FROM PROCESS.

No assignment, pledge, or encumbrance of any right to benefits

which are or may become due or payable under the Employment Security

Act of 1980 shall be valid. All such rights to benefits shall be

exempt from levy, execution, attachment, or any other remedy

whatsoever provided for the collection of debt. Benefits received

by an individual, so long as they are not mingled with other funds

of the recipient, shall be exempt from any remedy whatsoever for the

collection of all debts during the time the individual was

unemployed, except debts for child support obligations pursuant to

Section 2-801 of this title, and debts created due to food purchase

assistance overissuances for which the individual is liable pursuant

to Section 2-803 of this title. Benefits shall be subject to tax

levies issued by the Internal Revenue Service in accordance with 26

U.S.C., Section 6331(h) provided an agreement is entered into

between the Internal Revenue Service and the Oklahoma Employment

Security Commission, and approved by the United States Department of

Labor, that provides for the payment of all administrative costs

associated with processing the tax levies. No waiver of any

exemption provided for in this section shall be valid.