Okla. Stat. tit. 40, § 40-3-509: Levy on bank accounts

LEVY ON BANK ACCOUNTS.

A. If any tax debtor shall fail to pay his or her indebtedness

to the Oklahoma Employment Security Commission after the tax debtor

has been notified of the amount due and demand for payment has been

made, it shall be lawful for the Oklahoma Employment Security

Commission to collect the amount owed by levy upon any bank account

of the tax debtor.

B. To levy upon a tax debtor's bank account, the Oklahoma

Employment Security Commission must serve a Notice of Levy on the

bank in which the tax debtor has an account, along with the tax

warrants covering all calendar quarters in which the tax debtor owes

unemployment taxes, interest, penalty, fees, or surcharge.

C. Service of the Notice of Levy and tax warrants shall be made

on the bank in the same manner as provided in Section 2004 of Title

12 of the Oklahoma Statutes for service of process in civil actions.

D. Upon receiving the Notice of Levy and any tax warrants

issued against the tax debtor, the bank shall deliver all of the tax

debtor's interest in the money in the tax debtor's bank account at

the time of the service of the levy, subject to the banker's lien or

right of setoff, or any other priority claim of the bank, up to the

amount of indebtedness indicated on the tax warrants plus accrued

interest pursuant to subsection A of Section 3-301 of Title 40 of

the Oklahoma Statutes and any fees for service of process, to the

representative of the Commission indicated on the Notice of Levy.

The delivery of this money shall occur within ten (10) days of the

date of service of the Notice of Levy.

E. If there is no money in the tax debtor's bank account at the

time the Notice of Levy is served, or if the bank account has been

closed, an officer of the bank on which the Notice of Levy is served

shall make a statement to that effect on the Notice of Levy. The

statement must be notarized and returned to the representative of

the Oklahoma Employment Security Commission named in the Notice of

Levy.

F. The Sheriff's Department that serves the Notice of Levy on

the bank shall be entitled to a service fee of Fifty Dollars

($50.00) that is to be paid by the Oklahoma Employment Security

Commission and added to the tax debtor's indebtedness as a fee in

the latest calendar quarter for which the tax debtor has any type of

indebtedness.