Okla. Stat. tit. 40, § 40-3-303: Priorities under legal dissolutions or distributions

PRIORITIES UNDER LEGAL DISSOLUTIONS OR DISTRIBUTIONS. In the

event of any distribution of an employer's assets pursuant to an

order of any court or under the laws of this state, including any

receivership, assignment for benefit of creditors, adjudicated

insolvency, composition, or similar proceedings, all contributions,

interest, penalties and fees imposed by the provisions of this act

are hereby declared to constitute a lien in favor of the state upon

all franchises, property, and the rights to property, whether real

or personal, then belonging to or thereafter acquired by the person,

firm, corporation, partnership or association owing the

contribution, whether such property is employed by such person,

firm, corporation, partnership or association in the prosecution of

business, or is in the hands of an assignee, trustee, or receiver

for the benefit of creditors, from the date of the filing by the

Commission of a notice of claim of said lien in the office of the

county clerk of the county in which such property is located. Said

lien shall be in addition to any lien accrued by the filing of a tax

warrant as provided in this act. Said lien shall be prior, superior

and paramount to all other liens, or encumbrances of whatsoever kind

or character, attaching to any of said property subsequent to the

filing of such notice of claim of lien, except liens for other

taxes, in which event said lien shall be coequal, and claims for

wages of not more than Two Hundred Fifty Dollars ($250.00) to each

claimant, earned within six (6) months of the commencement of any

proceeding distributing an employer's assets pursuant to an order of

the court under the laws of this state. Said lien shall continue

until the amount of contribution, interest, penalty and fees due and

owing, and interest subsequently accruing thereon, is paid. In the

event of an employer's adjudication in bankruptcy, judicially

confirmed extension proposal, or composition, under the Federal

Bankruptcy Act of 1898, as amended, contributions then or thereafter

due shall be entitled to such priority as is provided in that act

for taxes due any state of the United States.