{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-255.1a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-255.1A","heading":"Authority to enter into contracts with state agencies","body":"for collection assistance.\n\nIn order to facilitate and expedite the collection of any state\n\ntax as authorized to be assessed and collected by any state agency,\n\nthe Oklahoma Tax Commission may enter into a contract with any state\n\nagency to assist in the collection of any state tax, penalties or\n\ninterest in which that agency has the authority to collect and\n\nenforce. For providing such collection assistance, the Tax\n\nCommission shall charge the state agency a fee not in excess of ten\n\npercent (10%) of the total amount actually collected. All funds\n\nretained by the Tax Commission for collection services shall be\n\ndeposited in the Tax Commission Reimbursement Fund in the State\n\nTreasury. The Oklahoma Tax Commission and the Oklahoma Employment\n\nSecurity Commission may enter into a contract whereby the Tax\n\nCommission shall have authority to collect and enforce the\n\nunemployment tax, penalties and interest thereon. Such collection\n\nand enforcement authority shall apply to any unemployment tax,\n\npenalties or interest where a determination that an employer owes\n\ndelinquent contributions, penalties or interest has become final,\n\nand therefore, the Oklahoma Employment Security Commission shall be\n\nentitled to proceed by levy to collect any delinquent contribution\n\nand to collect any penalty or interest due and owing as a result of\n\nthe delinquency. The contract shall provide for the collection and\n\nenforcement of the unemployment tax, interest and penalties in the\n\nsame manner as the collection and enforcement of any state tax\n\npayable by any taxpayer subject to taxation under any state tax law.","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":"aea42b3b80a7e37e0b4988742512cf366d068e4c080e2f627089af02b7cf01f0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-255","next":"us-ok/okla.-stat.-tit.-68-68-255.2"},"notice":"GroundRules: Original legal text. Not legal advice."}