{"data":{"id":"us-ok/okla.-stat.-tit.-51-51-46","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 51, § 51-46","heading":"Procedure authorized - Checks and balances preserved -","body":"Withholding and disbursing agents defined - Warrants - Reservation\n\nof funds - Transmission - Lost checks.\n\nIn every instance where the United States of America or the\n\nState of Oklahoma, or both, have enacted laws requiring reservation\n\nor withholding of tax levied upon salaries, wages, or other\n\ncompensation of officers, deputies, and employees of the state or of\n\nany county, city, town, board of education, or school district or\n\nany other municipal subdivision thereof, the public funds of which,\n\nunder the system of checks and balances prescribed by the\n\nLegislature under mandate of the Constitution of this state, are\n\ndisbursed only upon warrant upon the treasurer pursuant to verified\n\nitemized claim, the procedures herein prescribed are authorized, and\n\nrequired to be followed, for the purpose of enabling the tax so\n\nwithheld to be transmitted, without delay and without peril of\n\npenalty, to the Collector of Internal Revenue in the case of the\n\nUnited States and to the Oklahoma Tax Commission in the case of the\n\nstate.\n\na. It is specifically provided that the Oklahoma system of\n\nchecks and balances upon the receiving and disbursing of public\n\nmonies be preserved intact, regulations of federal agencies to the\n\ncontrary notwithstanding.\n\nb. Withholding agents, charged with the duty of reserving or\n\nwithholding any tax upon the salary, wage or compensation of public\n\nofficers, deputies, or employees, shall comprehend and include all\n\nof the following:\n\n1. All officers, boards, and commissions charged with the\n\nadministrative duty of considering salary, wage and compensation\n\nclaims for final approval and order to issue warrant in payment\n\nthereof;\n\n2. All officers charged with the duty of issuing, signing,\n\nattesting, registering, or paying the warrant drawn and issued\n\npursuant to the order allowing the claim.\n\nc. Disbursing officers, for purpose of paying the tax so\n\nwithheld, shall be the same officers hereinbefore defined as\n\nwithholding agents, with liability for such tax payment in the same\n\norder or sequence.\n\nd. The tax withheld shall be paid only upon warrant against the\n\nreserves or withholdings accumulated, in the same manner as other\n\nwarrants; except that, in lieu of verified claim, the issuing\n\nofficer shall prepare and present a detailed statement of account on\n\nbehalf of the U.S. Collector of Internal Revenue or of the Oklahoma\n\nTax Commission, as the case may be, which shall be entered upon the\n\ncalendar, considered as other claims, and warrant ordered issued,\n\nsigned, and attested in the amount found proper.\n\ne. If no monies have been collected for credit to the fund\n\naccount against which such warrant was drawn, the same shall be\n\nregistered \"funds not available,\" and no treasurer or other\n\nwithholding officer shall be liable or penalized for nonacceptance.\n\nf. When monies have been collected for credit to any fund\n\naccount subject to such warrant, it shall be the duty of the\n\ntreasurer to estimate and reserve a sufficient amount of cash on\n\nhand to register such warrant \"funds available\" as such tax\n\nwithholdings accrue, regardless of other warrant registrations; and\n\nsuch treasurer shall not be liable to the holder of any warrant\n\npreviously registered by reason of such reserve.\n\ng. The warrant order upon the treasurer directing him to pay\n\nthe accumulation of tax withheld to the U.S. Collector of Internal\n\nRevenue or the Oklahoma Tax Commission, as the case may be, when the\n\nwarrant is registered \"funds available\" as aforesaid, shall require\n\nno endorsement, but the treasurer shall forthwith draw his check\n\nupon his depository bank in payment thereof and mail it to the\n\nproper office. If required, he may require his depository bank to\n\ncertify on the face of the check as to the funds on deposit, but no\n\ncharge may be made for such certification.\n\nh. It shall be unlawful for the treasurer to purchase bank\ne\" as aforesaid, shall require\n\nno endorsement, but the treasurer shall forthwith draw his check\n\nupon his depository bank in payment thereof and mail it to the\n\nproper office. If required, he may require his depository bank to\n\ncertify on the face of the check as to the funds on deposit, but no\n\ncharge may be made for such certification.\n\nh. It shall be unlawful for the treasurer to purchase bank\n\ndraft or any other commercial exchange that has not the protection\n\nand security of the bank collateral or insurance for his funds on\n\ndeposit; and no additional expense may be incurred by the treasurer\n\nagainst the municipality for transmitting such tax other than\n\nordinary postage, or registered mail if required.\n\ni. No bond shall be required for duplicate issue of lost check;\n\nbut, in such event, stop-payment order shall be posted with the\n\ndepository bank. This provision shall apply only in instance of\n\nchecks transmitting tax.","path":["OK Code","Title 51"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os51.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"128a50049baf0d5bdac97f8ca5337e80cc17ae13a94f79822006168a5d57cb57","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-51-51-36.6","next":"us-ok/okla.-stat.-tit.-51-51-5"},"notice":"GroundRules: Original legal text. Not legal advice."}