Okla. Stat. tit. 68, § 68-254: Garnishment to collect delinquent taxes, penalties, or

interest.

A. Upon a hearing with notice the Oklahoma Tax Commission shall

be entitled to proceed by garnishment to collect any delinquent tax

and to collect any penalty or interest due and owing as a result of

a tax delinquency. Provided, that upon proper application under the

procedures outlined herein, the court may issue an order continuing

the garnishment for the collection of delinquent taxes, penalties or

interest until the total amount of such delinquent taxes, penalties

or interest have been collected.

B. The Oklahoma Tax Commission may garnish the accrued earnings

of a delinquent taxpayer employee by sending notice to the

taxpayer's employer. For the purpose of this section, "earnings"

means any form of payment to an individual including, but not

limited to, salary, wages, commission or other compensation, but

does not include reimbursements for travel expenses for state

employees. Such notice may be served by mail or by delivery by a

field agent of the Tax Commission to the taxpayer's employer along

with a copy to the delinquent taxpayer. Upon receipt of such notice

of delinquency, the employer shall withhold from compensation due,

or to become due to the employee, the total amount shown by the

notice. The Tax Commission may direct the employer to withhold part

of the amount due, not to exceed twenty-five percent (25%) of

earnings per pay period, until the total amount as shown by the

notice, plus interest and penalty, has been withheld and remitted to

the Tax Commission. The employer's response and calculation of

amounts withheld shall be on a form prescribed by the Tax

Commission.

C. Within seven (7) days after the end of each pay period, or

if the delinquent taxpayer does not have regular pay periods, within

thirty (30) days from the date of the notice, the employer shall

withhold amounts due or provide an explanation to the Tax Commission

why amounts due will not be withheld and remitted to the Tax

Commission. In any case in which the employee ceases to be employed

by the employer before the full amount set forth in the notice of

delinquency, plus delinquent penalty and interest, has been withheld

by the employer, the employer shall immediately notify the Tax

Commission in writing the date the employee resigned or was

terminated. Any employer who knowingly and willfully refuses to

respond by any means to the notice as provided in subsection B of

this section may be liable for the total amount as set forth in the

notice. The employer may not terminate the delinquent taxpayer

employee based upon the notice of administrative wage garnishment.

D. An administrative wage garnishment may be issued after

ninety (90) days in which the tax has become delinquent, notice has

been sent to the taxpayer of the delinquency and possible remedies

to resolve the delinquency have been provided to the taxpayer, and a

tax warrant has been issued and filed pursuant to Section 231 of

this title. The taxpayer shall have ten (10) days after the

issuance of the notice to the employer to provide any additional

information to the Tax Commission for the garnishment of wages to be

withdrawn or released by the Tax Commission. The Tax Commission

shall withdraw or adjust the garnishment for wages upon proof to the

satisfaction of the Tax Commission that the delinquent tax, interest

and penalty referred to in the notice have been paid or the taxpayer

can show the wages subject to garnishment are exempt pursuant to

state or federal law.

E. The Tax Commission shall prescribe or approve forms and

promulgate rules and regulations for implementing the provisions of

this section.