Okla. Stat. tit. 40, § 40-3-500: Levy on accounts

LEVY ON ACCOUNTS.

As used in Part 5 of Article 3 of the Employment Security Act of

1980:

1. "Bank" means any state bank or banking association, national

bank or banking association, savings and loan company, credit union,

or any other financial institution;

2. "Bank account" means any checking or savings account the tax

debtor has with any bank;

3. “Contract proceeds” means any payment or exchange of assets

due to a tax debtor from any contract the tax debtor is a party to

or a beneficiary of;

4. “Contracting entity” means any person, partnership,

corporation, limited liability company or legal entity of any kind

that owes money to a tax debtor due to the provisions of a contract

the entity is bound by;

5. “Earnings” means any form of payment to any individual

including, but not limited to, salary, wages, commissions, or other

compensation;

6. “Employer” means any person, partnership, corporation,

limited liability company or legal entity of any kind that owes

earnings to a tax debtor; and

7. “Tax debtor” means any person, partnership, corporation,

limited liability company or legal entity of any kind that owes the

Oklahoma Employment Security Commission any amount for delinquent

state unemployment taxes, interest, penalties, fees or surcharge.