{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-509","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-509","heading":"Levy on bank accounts","body":"LEVY ON BANK ACCOUNTS.\n\nA. If any tax debtor shall fail to pay his or her indebtedness\n\nto the Oklahoma Employment Security Commission after the tax debtor\n\nhas been notified of the amount due and demand for payment has been\n\nmade, it shall be lawful for the Oklahoma Employment Security\n\nCommission to collect the amount owed by levy upon any bank account\n\nof the tax debtor.\n\nB. To levy upon a tax debtor's bank account, the Oklahoma\n\nEmployment Security Commission must serve a Notice of Levy on the\n\nbank in which the tax debtor has an account, along with the tax\n\nwarrants covering all calendar quarters in which the tax debtor owes\n\nunemployment taxes, interest, penalty, fees, or surcharge.\n\nC. Service of the Notice of Levy and tax warrants shall be made\n\non the bank in the same manner as provided in Section 2004 of Title\n\n12 of the Oklahoma Statutes for service of process in civil actions.\n\nD. Upon receiving the Notice of Levy and any tax warrants\n\nissued against the tax debtor, the bank shall deliver all of the tax\n\ndebtor's interest in the money in the tax debtor's bank account at\n\nthe time of the service of the levy, subject to the banker's lien or\n\nright of setoff, or any other priority claim of the bank, up to the\n\namount of indebtedness indicated on the tax warrants plus accrued\n\ninterest pursuant to subsection A of Section 3-301 of Title 40 of\n\nthe Oklahoma Statutes and any fees for service of process, to the\n\nrepresentative of the Commission indicated on the Notice of Levy.\n\nThe delivery of this money shall occur within ten (10) days of the\n\ndate of service of the Notice of Levy.\n\nE. If there is no money in the tax 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 must be notarized and returned to the representative of\n\nthe Oklahoma Employment Security Commission named in the Notice of\n\nLevy.\n\nF. The Sheriff's Department that serves the Notice of Levy on\n\nthe bank shall be entitled to a service fee of Fifty Dollars\n\n($50.00) that is to be paid by the Oklahoma Employment Security\n\nCommission and added to the tax debtor's indebtedness as a fee in\n\nthe latest calendar quarter for which the tax debtor has any type of\n\nindebtedness.","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":"e9255e71b98c627a73f22176094b5c97e2971d26e664ce5130efd5cdfa617e64","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-508","next":"us-ok/okla.-stat.-tit.-40-40-3-510"},"notice":"GroundRules: Original legal text. Not legal advice."}