Okla. Stat. tit. 40, § 40-3-512: Treasury offset program – Delinquent unemployment taxes

TREASURY OFFSET PROGRAM – DELINQUENT UNEMPLOYMENT TAXES.

A. The Oklahoma Employment Security Commission shall be

authorized to collect state unemployment tax indebtedness

established pursuant to Article 3 of the Employment Security Act of

1980, 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.

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 time period the

indebtedness accrued. 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 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 a state unemployment tax indebtedness, that

indebtedness shall be reinstated to the amount that existed before

the payment was credited.