Okla. Stat. tit. 68, § 68-255.1A: Authority to enter into contracts with state agencies

for collection assistance.

In order to facilitate and expedite the collection of any state

tax as authorized to be assessed and collected by any state agency,

the Oklahoma Tax Commission may enter into a contract with any state

agency to assist in the collection of any state tax, penalties or

interest in which that agency has the authority to collect and

enforce. For providing such collection assistance, the Tax

Commission shall charge the state agency a fee not in excess of ten

percent (10%) of the total amount actually collected. All funds

retained by the Tax Commission for collection services shall be

deposited in the Tax Commission Reimbursement Fund in the State

Treasury. The Oklahoma Tax Commission and the Oklahoma Employment

Security Commission may enter into a contract whereby the Tax

Commission shall have authority to collect and enforce the

unemployment tax, penalties and interest thereon. Such collection

and enforcement authority shall apply to any unemployment tax,

penalties or interest where a determination that an employer owes

delinquent contributions, penalties or interest has become final,

and therefore, the Oklahoma Employment Security Commission shall be

entitled to proceed by levy to collect any delinquent contribution

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

the delinquency. The contract shall provide for the collection and

enforcement of the unemployment tax, interest and penalties in the

same manner as the collection and enforcement of any state tax

payable by any taxpayer subject to taxation under any state tax law.