{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-238.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-238.2","heading":"Compliance of state employees with state income tax laws","body":"- Notification - Disciplinary action.\n\nA. It is the intent of the Legislature that the provisions of\n\nthis section operate to provide for the collection of income taxes\n\ndue to the State of Oklahoma by state employees in a manner that\n\nwill maximize flexibility for state employees to pay any such taxes\n\ndue while minimizing disruption to operations of state agencies. It\n\nis the further intent of the Legislature that the Oklahoma Tax\n\nCommission provide notice to state employees pursuant to the\n\nprovisions of subsection C of this section and that the Tax\n\nCommission provide such notice to state employees at least six (6)\n\nmonths prior to notification of noncompliance to a state agency.\n\nB. The Office of Management and Enterprise Services shall, not\n\nlater than August 1, 2003, and August 1 of each year thereafter,\n\nprovide to the Tax Commission a list of all state employees as of\n\nthe preceding July 1 and such identifying information as may be\n\nrequired by the Tax Commission. Such list and information shall be\n\nused by the Tax Commission exclusively for the purpose of collection\n\nof income taxes due to the State of Oklahoma. The provisions of any\n\nlaws making information confidential shall not apply with respect to\n\ninformation supplied to the Tax Commission pursuant to the\n\nprovisions of this section; provided, such information shall be\n\nsubject to the provisions of Section 205 of this title.\n\nC. The Tax Commission shall, not later than November 1, 2003,\n\nand November 1 of each year thereafter, notify any state employee\n\nwho is not in compliance with the income tax laws of this state.\n\nSuch notification shall include:\n\n1. A statement that the employee will be subject to\n\ndisciplinary action by the appointing authority unless the taxpayer\n\nis deemed by the Tax Commission to be in compliance with the income\n\ntax laws of this state;\n\n2. The reasons that the taxpayer is considered to be out of\n\ncompliance with the income tax laws of this state, including a\n\nstatement of the amount of any tax, penalties and interest due or a\n\nlist of the tax years for which income tax returns have not been\n\nfiled as required by law;\n\n3. An explanation of the rights of the taxpayer and the\n\nprocedures which must be followed by the taxpayer in order to come\n\ninto compliance with the income tax laws of this state;\n\n4. Notification that a percentage of wages may be subject to\n\ngarnishment; and\n\n5. Such other information as may be deemed necessary by the Tax\n\nCommission.\n\nD. A state employee who has entered into and is abiding by a\n\npayment agreement, or who has requested relief as an innocent spouse\n\nwhich is pending or has been granted, shall be deemed to be in\n\ncompliance with the state income tax laws for purposes of this\n\nsection.\n\nE. If the Tax Commission notifies a state employee who is not\n\nin compliance with the income tax laws of this state as required in\n\nthis section and such state employee does not respond to such\n\nnotification or fails to come into compliance with the income tax\n\nlaws of this state or after the Tax Commission determines that every\n\nreasonable effort has been made to assist the state employee to come\n\ninto compliance with the income tax laws of this state, the Tax\n\nCommission, notwithstanding the provisions of Section 205 of this\n\ntitle, shall so notify the appointing authority, which shall\n\ncommence disciplinary action with respect to the state employee and\n\nshall notify the state employee of the reason for such action. Such\n\nemployee may have a certain percentage of wages garnished by the Tax\n\nCommission until such time as the employee is in compliance with the\n\nincome tax laws of this state pursuant to the provisions of Section\n\n254 of this title. If a state employee who has been previously\n\nreported by the Tax Commission to a state agency as being out of\n\ncompliance comes into compliance, the Tax Commission shall\nh\n\nemployee may have a certain percentage of wages garnished by the Tax\n\nCommission until such time as the employee is in compliance with the\n\nincome tax laws of this state pursuant to the provisions of Section\n\n254 of this title. If a state employee who has been previously\n\nreported by the Tax Commission to a state agency as being out of\n\ncompliance comes into compliance, the Tax Commission shall\n\nimmediately notify the appointing authority. Neither a state agency\n\nnor an appointing authority shall be held liable for any action with\n\nrespect to a state employee pursuant to the provisions of this\n\nsection.\n\nF. The Tax Commission shall promulgate rules for the\n\nimplementation of the provisions of this section.\n\nG. As used in this section:\n\n1. \"State agency\" means any office, department, board,\n\ncommission or institution of the executive, legislative or judicial\n\nbranch of state government;\n\n2. \"Employee\" or \"state employee\" means an appointed officer or\n\nemployee of a state agency; provided, the term employee or state\n\nemployee shall not include an elected official or an employee of a\n\nlocal governmental entity; and\n\n3. \"Appointing authority\" means the chief administrative\n\nofficer of a state agency.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ba543d0bc4ebe0c5894114b33998cc13c14bd5d273df3610bcb7fc213776c4d6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-238.1","next":"us-ok/okla.-stat.-tit.-68-68-2381"},"notice":"GroundRules: Original legal text. Not legal advice."}