Okla. Stat. tit. 68, § 68-231.2: Attachment of assets of delinquent taxpayer

Upon a final determination by a court of competent jurisdiction

that a tax levied or collected by the state is delinquent, the

Oklahoma Tax Commission may issue an order attaching the assets, up

to the amount of tax liability, of any bank accounts maintained

within this state by the delinquent taxpayer. The Tax Commission

shall mail a certified copy of the attachment order to the banks in

which the accounts are maintained. Upon receipt of such order the

banks shall be liable to the Tax Commission in an amount equal to

any attached funds released from the accounts without the written

permission of the Tax Commission. The Tax Commission may release

funds from the accounts to effectuate payment of the tax liability

or to protect the interests of the state and shall release the

account within thirty (30) days of full payment of the tax

liability.