{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-510","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-510","heading":"Enforcement of bank levy","body":"ENFORCEMENT OF BANK LEVY. A. Any bank that fails or refuses to\n\nsurrender any money or rights to money in a bank account subject to\n\nlevy, upon being served with a Notice of Levy and supporting tax\n\nwarrants of the Oklahoma Employment Security Commission, shall be\n\nliable to the Oklahoma Employment Security Commission in a sum equal\n\nto the amount of money or rights to money not so surrendered, but\n\nnot exceeding the amount of the tax debtor's indebtedness for the\n\ncollection of which the levy has been made, together with accrued\n\ninterest pursuant to subsection A of Section 3-301 of this title,\n\nand the cost of service of the Notice of Levy. Any amount recovered\n\nunder this subsection shall be credited against the liability for\n\ntaxes, interest, penalty, fees, and surcharge, for the collection of\n\nwhich the levy was made.\n\nB. Any bank in possession of money or rights to money subject\n\nto levy, upon which a levy has been made, that surrenders such money\n\nor rights to money to the Oklahoma Employment Security Commission\n\nshall be discharged from any obligation or liability to the tax\n\ndebtor and any other person or entity with respect to such money or\n\nrights to money arising from the surrender or payment.","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":"503cbec87bb8b5684d2f0439aa1dfa5b06661156e30ebeb6d8306fadf270b205","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-509","next":"us-ok/okla.-stat.-tit.-40-40-3-511"},"notice":"GroundRules: Original legal text. Not legal advice."}