{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-512","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-512","heading":"Treasury offset program – Delinquent unemployment taxes","body":"TREASURY OFFSET PROGRAM – DELINQUENT UNEMPLOYMENT TAXES.\n\nA. The Oklahoma Employment Security Commission shall be\n\nauthorized to collect state unemployment tax indebtedness\n\nestablished pursuant to Article 3 of the Employment Security Act of\n\n1980, through the Tax Offset Program of the U.S. Department of the\n\nTreasury pursuant to 26 U.S.C., Section 6402(f) and 31 CFR, Section\n\n285.8.\n\nB. Before submitting an indebtedness to the U.S. Department of\n\nthe Treasury for collection through the Tax Offset Program, the\n\nOklahoma Employment Security Commission shall notify the debtor in\n\nwriting of the amount of the debt and the time period the\n\nindebtedness accrued. The notification shall give the debtor sixty\n\n(60) days from the date of mailing of the notice to present evidence\n\nto the Commission that all or a part of the indebtedness is not\n\nlegally enforceable or is otherwise invalid.\n\nC. If the debtor responds to the notice by presenting evidence,\n\nthe Commission shall evaluate the evidence and review its records of\n\nthe indebtedness. Based on this evaluation and review, the\n\nCommission may modify the amount of the indebtedness. Once the\n\nevaluation and review process is complete, the indebtedness shall be\n\nsubmitted to the U.S. Department of Treasury for collection through\n\nthe Tax Offset Program.\n\nD. If no evidence is presented by the debtor within the sixty-\n\nday time period allowed by the notice, the amount of the\n\nindebtedness will be submitted to the U.S. Department of the\n\nTreasury for collection through the Tax Offset Program.\n\nE. If the Oklahoma Employment Security Commission receives an\n\nerroneous payment from the U.S. Department of the Treasury, the\n\nOklahoma Employment Security Commission shall return the payment to\n\nthe U.S. Department of the Treasury. If the money that was\n\nerroneously paid to the Oklahoma Employment Security Commission had\n\nbeen credited to a state unemployment tax indebtedness, that\n\nindebtedness shall be reinstated to the amount that existed before\n\nthe payment was credited.","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":"9341256877df574b4a8b568bfbd10f787e2849c347026dc6c7fccb7da2f826ea","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-511","next":"us-ok/okla.-stat.-tit.-40-40-3-601"},"notice":"GroundRules: Original legal text. Not legal advice."}