{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-2-618","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-2-618","heading":"Levy on income and monetary assets","body":"LEVY ON INCOME AND MONETARY ASSETS.\n\nA. As used in this section, the following words have the\n\nfollowing meanings:\n\n1. \"Bank\" means any state bank or banking association, national\n\nbank or banking association, savings and loan company, credit union,\n\nor any other financial institution;\n\n2. \"Bank account\" means any checking or savings account the\n\ndebtor has with any bank;\n\n3. \"Debtor\" means any person that is the subject of a warrant\n\nof levy and lien issued pursuant to Section 2-617 of this title;\n\n4. \"Earnings\" means any form of payment to an individual\n\nincluding, but not limited to, salary, wages, commission, or other\n\ncompensation; and\n\n5. \"Employer\" means any type of business or organization that\n\nowes earnings to a debtor.\n\nB. If any debtor shall fail to pay his or her indebtedness to\n\nthe Oklahoma Employment Security Commission and after the debtor has\n\nbeen notified of the amount due and demand for payment has been\n\nmade, it shall be lawful for the Commission to collect the amount\n\nowed by levy upon the debtor's employer or any bank account of the\n\ndebtor.\n\nC. To levy upon an employer of the debtor, the Commission must\n\nserve a Notice of Levy on the employer along with the warrant of\n\nlevy and lien that sets out the amount owing on the benefit\n\noverpayment of the debtor, with interest. The levy will have the\n\nsame priority, and be subject to the same exceptions, as a\n\ncontinuing earnings garnishment provided for in Section 1173.4 of\n\nTitle 12 of the Oklahoma Statutes. The following procedures will\n\napply to a Notice of Levy served on an employer:\n\n1. The employer shall answer the Notice of Levy on a form\n\nprovided by the Commission. The employer shall follow the procedure\n\nfor answering a continuing earnings garnishment as set out in\n\nsubsection F of Section 1173.4 of Title 12 of the Oklahoma Statutes;\n\n2. The Notice of Levy shall be a lien on the debtor's property\n\nin the same manner as provided for in subsection G of Section 1173.4\n\nof Title 12 of the Oklahoma Statutes. The Notice of Levy shall also\n\nbe subject to the procedures and time limits set out in subsections\n\nH, I, J and K of Section 1173.4 of Title 12 of the Oklahoma\n\nStatutes, except that when a document is required to be filed with\n\nthe clerk of the court, the document will instead be filed with the\n\nCommission as directed on the forms provided;\n\n3. Any employer that fails or refuses to surrender money or\n\nrights to money belonging to its employee in the employer's\n\npossession, or that fails or refuses to make the appropriate\n\ndeduction from wages pursuant to a levy provided for by this statute\n\nupon being served with a Notice of Levy and supporting warrant of\n\nlevy and lien of the Commission, shall be liable to the Commission\n\nin a sum equal to the amount of money, rights to money, or wage\n\ndeduction not so surrendered, but not exceeding the amount of the\n\ndebtor's indebtedness for the collection of which the levy has been\n\nmade, together with accrued interest pursuant to Section 2-613 of\n\nthis title, and the cost of service of the Notice of Levy. Any\n\namount recovered in this manner shall be credited against the\n\nliability of the debtor for the benefit overpayment indebtedness,\n\nfor which the levy was made; and\n\n4. Any employer in possession of money or rights to money\n\nsubject to levy upon which a levy has been made that surrenders the\n\nmoney or rights to money to the Commission shall be discharged from\n\nany obligation or liability to the debtor and any other person or\n\nentity with respect to such money or rights to money arising from\n\nthe surrender or payment.\n\nD. To levy upon a debtor's bank account, the Commission must\n\nserve a Notice of Levy on the bank in which the debtor has an\n\naccount, along with the warrant of levy and lien issued against the\n\ndebtor. The following procedures will apply to a Notice of Levy\n\nserved on a bank:\n\n1. Upon receiving the Notice of Levy and the warrant of levy\ny or rights to money arising from\n\nthe surrender or payment.\n\nD. To levy upon a debtor's bank account, the Commission must\n\nserve a Notice of Levy on the bank in which the debtor has an\n\naccount, along with the warrant of levy and lien issued against the\n\ndebtor. The following procedures will apply to a Notice of Levy\n\nserved on a bank:\n\n1. Upon receiving the Notice of Levy and the warrant of levy\n\nand lien issued against the debtor, the bank shall deliver all of\n\nthe debtor's interest in the money in the debtor's bank account at\n\nthe time of service of the levy, subject to the banker's lien or\n\nright of set off or any other priority claim of the bank, up to the\n\namount of indebtedness indicated on the warrant of levy and lien\n\nplus accrued interest pursuant to Section 2-613 of this title and\n\nany fees for service of process, to the Commission office indicated\n\nin the Notice of Levy;\n\n2. The delivery of this money shall occur within ten (10) days\n\nof the date of service of the Notice of Levy;\n\n3. If there is no money in the debtor's bank account at the\n\ntime the Notice of Levy is served, or if the bank account has been\n\nclosed, an officer of the bank on which the Notice of Levy is served\n\nshall make a statement to that effect on the Notice of Levy. The\n\nstatement shall be notarized and returned to the office of the\n\nCommission that is indicated in the Notice of Levy;\n\n4. Any bank that fails or refuses to surrender money or rights\n\nto money in a bank account subject to levy, upon being served with a\n\nNotice of Levy and supporting warrant of levy and lien of the\n\nCommission, shall be liable to the Commission in a sum equal to the\n\namount of money or rights to money not so surrendered, but not\n\nexceeding the amount of the debtor's indebtedness for the collection\n\nof which the levy has been made, together with accrued interest\n\npursuant to Section 2-613 of this title, and the cost of service of\n\nthe Notice of Levy. Any amount recovered in this manner shall be\n\ncredited against the liability of the debtor for the benefit\n\noverpayment indebtedness, for which the levy was made; and\n\n5. Any bank in possession of money or rights to money subject\n\nto levy, upon which a levy has been made, that surrenders the money\n\nor rights to money to the Commission shall be discharged from any\n\nobligation or liability to the debtor and any other person or entity\n\nwith respect to such money or rights to money arising from the\n\nsurrender or payment.\n\nE. Service of the Notice of Levy and the warrant of levy and\n\nlien shall be made in the same manner as provided in Section 2004 of\n\nTitle 12 of the Oklahoma Statutes for service of process in civil\n\nactions.\n\nF. If a sheriff's department is enlisted to serve the Notice of\n\nLevy, that sheriff's department shall be entitled to a service fee\n\nof Fifty Dollars ($50.00) that is to be paid by the Commission and\n\nadded to the debtor's indebtedness.\n\nG. Claims for exemptions and any other matter relating to the\n\nlevy shall be filed with the Appeal Tribunal of the Oklahoma\n\nEmployment Security Commission. An order of exemption may relate\n\nback no more than thirty (30) days before the filing of the claim\n\nfor exemption and shall extend no further than the expiration date\n\nor termination of the levy. Appeal from the Appeal Tribunal\n\ndecision shall be governed by the appeal procedures set out in Part\n\n6 of Article 2 of the Employment Security Act of 1980, and the\n\nAdministrative Rules of the Oklahoma Employment Security Commission\n\npertaining thereto.","path":["OK Code","Title 40"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"7e91ed1ce6b4c4fc9b011038749be8e875604fb3245e2ec7402f6e054ae89336","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-2-617","next":"us-ok/okla.-stat.-tit.-40-40-2-619"},"notice":"GroundRules: Original legal text. Not legal advice."}