{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-255","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-255","heading":"Contracting with debt collection agency to collect","body":"delinquent taxes.\n\nA. In order to facilitate and expedite the collection of taxes\n\nmore than ninety (90) days overdue from any taxpayer, the Oklahoma\n\nTax Commission may enter into a contract with a debt collection\n\nagency doing business in the State of Oklahoma or in any other state\n\nfor the collection of such delinquent taxes in addition to all other\n\ntaxes accrued or accruing, including penalties and interest thereon,\n\nfrom the taxpayer. The contract shall only authorize the debt\n\ncollection agency to collect tax liabilities which are already\n\nestablished and the Tax Commission shall not refer accounts to the\n\ndebt collection agency unless the Tax Commission has notified the\n\ntaxpayer, by first class mail, of the liability and has made\n\nadditional efforts to collect the debt. Provided, if a sales tax\n\npermit holder fails to file two or more sales tax returns, as\n\nrequired under Section 1365 of this title, or a taxpayer required to\n\nremit withholding taxes fails to file two or more withholding tax\n\nreturns, as required under Section 2385.3 of this title, the Tax\n\nCommission may refer the accounts to the debt collection agency\n\nprior to the establishment of the tax liability, but only after the\n\nCommission has notified the taxpayer as required under this\n\nsubsection.\n\nB. If an account has been referred to a debt collection agency,\n\nthe Tax Commission shall review all payments posted by the\n\ncollection agency prior to commencing any further collection\n\nactivity against the taxpayer. Further, the collection agency shall\n\nreview all payments posted by the Tax Commission prior to commencing\n\nany collection activity. The Tax Commission or the collection\n\nagency shall, within ten (10) business days, provide the taxpayer\n\nwith a written confirmation of all payments received and any balance\n\ndue. In addition, the contract shall not authorize the debt\n\ncollection agency to conduct audits or examine the books and records\n\nof a taxpayer in any manner. The Tax Commission may also enter into\n\na contract with a person doing business in the State of Oklahoma or\n\nin any other state for the purpose of identifying and locating the\n\nassets of such delinquent taxpayer. Such contracts authorized by\n\nthis section shall be subject to the provisions of the Oklahoma\n\nCentral Purchasing Act.\n\nC. In addition to the authority provided in subsection A of\n\nthis section, the Tax Commission may enter into a contract for the\n\npurpose of identifying nonresident businesses and individuals who\n\nare required by law to file and pay Oklahoma state taxes and who are\n\npresently unknown to the Tax Commission.\n\nD. Prior to entering into such a contract with a debt\n\ncollection agency, the Tax Commission shall require that the debt\n\ncollection agency file a bond in the amount of One Hundred Thousand\n\nDollars ($100,000.00). The bond shall be a bond from a surety\n\ncompany chartered or authorized to do business in this state, cash\n\nbond, certificates of deposits, certificates of savings or U.S.\n\nTreasury bonds, as the Tax Commission may deem necessary to\n\nguarantee compliance with the terms of the contract.\n\nE. Each contract entered into by the Tax Commission with a debt\n\ncollection agency, pursuant to the provisions of this section, shall\n\nspecify that fees for services rendered, reimbursements or other\n\nremuneration shall be based on the total amount of delinquent taxes,\n\nincluding accrued penalties and interest, which is actually\n\ncollected. No costs shall be reimbursed unless authorized in the\n\ncontract. Each contract entered into between the Tax Commission and\n\na debt collection agency shall provide for the payment of fees for\n\nsuch services, reimbursements or other remuneration not in excess of\n\nthirty-five percent (35%) of the total amount of delinquent taxes,\n\npenalty and interest actually collected. The debt collection agency\n\ncontract fee shall be added to the amount of the delinquent taxes,\nEach contract entered into between the Tax Commission and\n\na debt collection agency shall provide for the payment of fees for\n\nsuch services, reimbursements or other remuneration not in excess of\n\nthirty-five percent (35%) of the total amount of delinquent taxes,\n\npenalty and interest actually collected. The debt collection agency\n\ncontract fee shall be added to the amount of the delinquent taxes,\n\naccrued penalties and interest collected from the taxpayer. The\n\ntotal amount of the delinquent tax, accrued penalties and interest,\n\nand the debt collection agency contract fee shall be owed and\n\ncollected from the taxpayer.\n\nF. Each contract entered into by the Tax Commission with a\n\nperson for the purpose of identifying and locating assets of\n\ndelinquent taxpayers shall specify the amount of money to be paid\n\nfor the performance of such services. No costs shall be reimbursed\n\nunless authorized in the contract.\n\nG. All such funds collected by a debt collection agency,\n\nincluding the fees for collection services as provided for in such\n\ncontract, shall be remitted to the Tax Commission within fifteen\n\n(15) days from the date of collection from a taxpayer. The Tax\n\nCommission shall pay from such remitted fees the amount of fees to\n\nwhich such debt collecting agency is entitled for services performed\n\npursuant to the provisions of such contract. All assets of such\n\ndelinquent taxpayers which are identified and located shall be\n\nreported to the Tax Commission within fifteen (15) days from the\n\ndate of identification and location. Forms to be used for such\n\nremittances and reports shall be prescribed by the Tax Commission.\n\nH. A debt collection agency entering into a contract with the\n\nTax Commission or a person entering into a contract with the Tax\n\nCommission for asset location purposes pursuant to this section\n\nshall agree that it is receiving income from sources within this\n\nstate or doing business in this state for purposes of the Oklahoma\n\ntax laws. Debt collection agency employees and/or their agents\n\nshall not disclose confidential tax information except as authorized\n\nby Section 205 of this title, subject to the penalties contained\n\ntherein.","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":"d5cf86ad97ef0fccabfe11d562ddde063d011f1b0ee056ef84bd6ab415525c6a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-254","next":"us-ok/okla.-stat.-tit.-68-68-255.1a"},"notice":"GroundRules: Original legal text. Not legal advice."}