{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-511","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-511","heading":"Levy upon earnings of tax debtor","body":"LEVY UPON EARNINGS OF TAX DEBTOR.\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 earnings or\n\ncontract proceeds of the tax debtor.\n\nB. To levy upon the earnings of a tax debtor or contract\n\nproceeds owed to a tax debtor, the Oklahoma Employment Security\n\nCommission must serve a Notice of Levy on the employer who employs\n\nthe tax debtor or the contracting entity that owes money under\n\ncontract to the tax debtor, along with the tax warrants covering all\n\nquarters in which the tax debtor owes unemployment taxes, interest,\n\npenalties, fees or surcharge. The levy will have the same priority,\n\nand be subject to the same exceptions, as a continuing earnings\n\ngarnishment provided for in Section 1173.4 of Title 12 of the\n\nOklahoma Statutes. The following procedures will apply to a Notice\n\nof Levy served on an employer or contracting entity:\n\n1. The employer or contracting entity shall answer the Notice\n\nof Levy on a form provided by the Commission. The employer or\n\ncontracting entity shall follow the procedure for answering a\n\ncontinuing earnings garnishment as set out in subsection F of\n\nSection 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. The employer or contracting entity shall deliver all funds\n\nsubject to the levy up to the amount of indebtedness indicated on\n\nthe tax warrants plus accrued interest pursuant to subsection A of\n\nSection 3-301 of this title and any fees for service of process to\n\nthe representative of the Commission indicated on the Notice of\n\nLevy. The delivery of this money shall occur within ten (10) days\n\nof the date the earnings or contract proceeds are due to be paid to\n\nthe tax debtor;\n\n4. 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 and penalty pursuant to Section\n\n3-301 of this title, and the cost of service of the Notice of Levy.\n\nAny amount recovered in this manner shall be credited against the\n\nliability of the debtor for which the levy was made; and\n\n5. 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\nC. Service of the Notice of Levy and tax warrants shall be made\n\non the employer or contracting entity in the same manner as provided\n\nin Section 2004 of Title 12 of the Oklahoma Statutes for service of\n\nprocess in civil actions.\nged 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\nC. Service of the Notice of Levy and tax warrants shall be made\n\non the employer or contracting entity in the same manner as provided\n\nin Section 2004 of Title 12 of the Oklahoma Statutes for service of\n\nprocess in civil actions.\n\nD. The sheriff's department that serves the Notice of Levy on\n\nthe employer or contracting entity shall be entitled to a service\n\nfee of Fifty Dollars ($50.00) that is to be paid by the Oklahoma\n\nEmployment Security Commission and added to the tax debtor's\n\nindebtedness as a fee in the latest calendar quarter for which the\n\ntax debtor has any type of indebtedness.\n\nE. Claims for Exemption and any other matter related to the\n\nlevy shall be filed with the Assessment Board 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 Assessment Board shall\n\nbe governed by the appeal procedures set out in Part 4 of Article\n\nIII of the Employment Security Act of 1980, and the Administrative\n\nRules of the Oklahoma Employment Security Commission pertaining\n\nthereto.","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":"790f1d9ec5bf60e32c0028800216385f20720527c3998a63bea117f674053a9a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-510","next":"us-ok/okla.-stat.-tit.-40-40-3-512"},"notice":"GroundRules: Original legal text. Not legal advice."}