{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-500","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-500","heading":"Levy on accounts","body":"LEVY ON ACCOUNTS.\n\nAs used in Part 5 of Article 3 of the Employment Security Act of\n\n1980:\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 tax\n\ndebtor has with any bank;\n\n3. “Contract proceeds” means any payment or exchange of assets\n\ndue to a tax debtor from any contract the tax debtor is a party to\n\nor a beneficiary of;\n\n4. “Contracting entity” means any person, partnership,\n\ncorporation, limited liability company or legal entity of any kind\n\nthat owes money to a tax debtor due to the provisions of a contract\n\nthe entity is bound by;\n\n5. “Earnings” means any form of payment to any individual\n\nincluding, but not limited to, salary, wages, commissions, or other\n\ncompensation;\n\n6. “Employer” means any person, partnership, corporation,\n\nlimited liability company or legal entity of any kind that owes\n\nearnings to a tax debtor; and\n\n7. “Tax debtor” means any person, partnership, corporation,\n\nlimited liability company or legal entity of any kind that owes the\n\nOklahoma Employment Security Commission any amount for delinquent\n\nstate unemployment taxes, interest, penalties, fees or surcharge.","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":"74fff47c2d35e49ad0c80396150af2416af7d61d9eff866a4d97ab64ffe4dc55","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-408","next":"us-ok/okla.-stat.-tit.-40-40-3-501"},"notice":"GroundRules: Original legal text. Not legal advice."}