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Oklahoma · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Okla. Stat. tit. 40, § 40-2-619: Treasury offset program – Benefit overpayment

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Where this section sits in the code
  1. OK Code
  2. Title 40

collections.

TREASURY OFFSET PROGRAM – BENEFIT OVERPAYMENT COLLECTIONS.

A. The Oklahoma Employment Security Commission shall be

authorized to collect unemployment benefit overpayment indebtedness

through the Tax Offset Program of the U.S. Department of the

Treasury pursuant to 26 U.S.C., Section 6402(f) and 31 CFR, Section

285.8. The Commission may submit overpayment indebtedness due to

fraud that was established pursuant to paragraph 1 of Section 2-613

of Title 40 of the Oklahoma Statutes and overpayment indebtedness

due to claimant error that was established under paragraph 2 of

Section 2-613 of Title 40 of the Oklahoma Statutes, if the claimant

error overpayment was due to a failure to report earnings.

B. Before submitting an indebtedness to the U.S. Department of

the Treasury for collection through the Tax Offset Program, the

Oklahoma Employment Security Commission shall notify the debtor in

writing of the amount of the debt and the date the indebtedness was

established. The notification shall give the debtor sixty (60) days

from the date of mailing of the notice to present evidence to the

Commission that all or a part of the indebtedness is not legally

enforceable or is otherwise invalid.

C. If the debtor responds to the notice by presenting evidence,

the Commission shall evaluate the evidence and review its records of

the indebtedness. Based on this evaluation and review, the

Commission may modify the amount of the indebtedness. Once the

evaluation and review process is complete, the indebtedness shall be

submitted to the U.S. Department of the Treasury for collection

through the Tax Offset Program.

D. If no evidence is presented by the debtor within the sixty-

day time period allowed by the notice, the amount of the

indebtedness will be submitted to the U.S. Department of the

Treasury for collection through the Tax Offset Program.

E. If the Oklahoma Employment Security Commission receives an

erroneous payment from the U.S. Department of the Treasury, the

Oklahoma Employment Security Commission shall return the payment to

the U.S. Department of the Treasury. If the money that was

erroneously paid to the Oklahoma Employment Security Commission had

been credited to an unemployment benefit overpayment indebtedness,

that indebtedness shall be reinstated to the amount that existed

before the payment was credited.

Collected 2026-09-14T18:32:36Z. Source file · JSON

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