{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-254","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-254","heading":"Garnishment to collect delinquent taxes, penalties, or","body":"interest.\n\nA. Upon a hearing with notice the Oklahoma Tax Commission shall\n\nbe entitled to proceed by garnishment to collect any delinquent tax\n\nand to collect any penalty or interest due and owing as a result of\n\na tax delinquency. Provided, that upon proper application under the\n\nprocedures outlined herein, the court may issue an order continuing\n\nthe garnishment for the collection of delinquent taxes, penalties or\n\ninterest until the total amount of such delinquent taxes, penalties\n\nor interest have been collected.\n\nB. The Oklahoma Tax Commission may garnish the accrued earnings\n\nof a delinquent taxpayer employee by sending notice to the\n\ntaxpayer's employer. For the purpose of this section, \"earnings\"\n\nmeans any form of payment to an individual including, but not\n\nlimited to, salary, wages, commission or other compensation, but\n\ndoes not include reimbursements for travel expenses for state\n\nemployees. Such notice may be served by mail or by delivery by a\n\nfield agent of the Tax Commission to the taxpayer's employer along\n\nwith a copy to the delinquent taxpayer. Upon receipt of such notice\n\nof delinquency, the employer shall withhold from compensation due,\n\nor to become due to the employee, the total amount shown by the\n\nnotice. The Tax Commission may direct the employer to withhold part\n\nof the amount due, not to exceed twenty-five percent (25%) of\n\nearnings per pay period, until the total amount as shown by the\n\nnotice, plus interest and penalty, has been withheld and remitted to\n\nthe Tax Commission. The employer's response and calculation of\n\namounts withheld shall be on a form prescribed by the Tax\n\nCommission.\n\nC. Within seven (7) days after the end of each pay period, or\n\nif the delinquent taxpayer does not have regular pay periods, within\n\nthirty (30) days from the date of the notice, the employer shall\n\nwithhold amounts due or provide an explanation to the Tax Commission\n\nwhy amounts due will not be withheld and remitted to the Tax\n\nCommission. In any case in which the employee ceases to be employed\n\nby the employer before the full amount set forth in the notice of\n\ndelinquency, plus delinquent penalty and interest, has been withheld\n\nby the employer, the employer shall immediately notify the Tax\n\nCommission in writing the date the employee resigned or was\n\nterminated. Any employer who knowingly and willfully refuses to\n\nrespond by any means to the notice as provided in subsection B of\n\nthis section may be liable for the total amount as set forth in the\n\nnotice. The employer may not terminate the delinquent taxpayer\n\nemployee based upon the notice of administrative wage garnishment.\n\nD. An administrative wage garnishment may be issued after\n\nninety (90) days in which the tax has become delinquent, notice has\n\nbeen sent to the taxpayer of the delinquency and possible remedies\n\nto resolve the delinquency have been provided to the taxpayer, and a\n\ntax warrant has been issued and filed pursuant to Section 231 of\n\nthis title. The taxpayer shall have ten (10) days after the\n\nissuance of the notice to the employer to provide any additional\n\ninformation to the Tax Commission for the garnishment of wages to be\n\nwithdrawn or released by the Tax Commission. The Tax Commission\n\nshall withdraw or adjust the garnishment for wages upon proof to the\n\nsatisfaction of the Tax Commission that the delinquent tax, interest\n\nand penalty referred to in the notice have been paid or the taxpayer\n\ncan show the wages subject to garnishment are exempt pursuant to\n\nstate or federal law.\n\nE. The Tax Commission shall prescribe or approve forms and\n\npromulgate rules and regulations for implementing the provisions of\n\nthis section.","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":"0461f6b0e24bc4b76fff9833433f745949af89da99788f17bfd9945921925431","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-253","next":"us-ok/okla.-stat.-tit.-68-68-255"},"notice":"GroundRules: Original legal text. Not legal advice."}