{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-263","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-263","heading":"Attachment of sums due taxpayer from state","body":"A. If any tax warrant or certificate remains outstanding and\n\nunpaid, the Tax Commission may issue an order attaching the sums due\n\nor to become due, up to the amount of the liability upon such tax\n\nwarrant or certificate, upon any contract between the taxpayer named\n\nin such tax warrant or certificate and the State of Oklahoma or any\n\ndepartment, board, institution, commission or agency thereof, for\n\nthe furnishing of any services, goods, merchandise, supplies,\n\nmaterials or equipment for which payment is made upon claims\n\napproved by the Office of Management and Enterprise Services.\n\nB. A certified copy of the attachment order shall be delivered\n\nto the Director of the Office of Management and Enterprise Services\n\nand notice of such attachment shall be mailed to the taxpayer at the\n\ntaxpayer's last-known address.\n\nC. From and after receipt of the attachment order, the Director\n\nof the Office of Management and Enterprise Services shall not pay\n\nnor shall the State Treasurer issue any check or warrant for payment\n\nto the taxpayer for the sums or funds so attached without a written\n\nrelease from the Tax Commission.\n\nD. The attachment orders issued by the Tax Commission shall\n\ncontinue in force until released by the Tax Commission. The Tax\n\nCommission may issue subsequent or successive attachment orders,\n\nwhich shall be cumulative.\n\nE. If the taxpayer fails within thirty (30) days after his\n\nclaim upon such contract, or contracts if there are more than one,\n\nhas been initially received by the Director of the Office of\n\nManagement and Enterprise Services, or within thirty (30) days after\n\nthe mailing of notice of such attachment, whichever is later, to\n\nobtain and file with the Director of the Office of Management and\n\nEnterprise Services a release executed by the Tax Commission, the\n\nDirector of the Office of Management and Enterprise Services shall\n\nauthorize the payment to the Tax Commission of the sums or funds\n\nattached, or so much thereof as have been certified for payment\n\npursuant to procedures prescribed by the Director of the Office of\n\nManagement and Enterprise Services. Such payments to the Tax\n\nCommission shall be credited against the liability on the tax\n\nwarrant or certificate, and shall constitute to the extent thereof,\n\npayment by the state, department, board, institution, commission or\n\nagency to the taxpayer upon such contract.\n\nF. The Tax Commission may release funds from the claims or\n\ncontracts attached to effectuate payment of the liability on such\n\ntax warrant or certificate or to protect the interest of the state,\n\nand shall release the funds attached within thirty (30) days of full\n\npayment of such liability.\n\nG. The provisions of this section shall not apply to payroll\n\nclaims of or on behalf of employees of this state.\n\nH. No person, firm or corporation that is delinquent in the\n\nreporting or paying of any tax due under the laws of this state\n\nshall be registered as a vendor under the provisions of Section\n\n85.33 of Title 74 of the Oklahoma Statutes, nor included on the\n\napproved bidder lists maintained by the Purchasing Division of the\n\nOffice of Management and Enterprise Services.","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":"e8243d8948943504d892b9abd5391d750d1b0454ab47f4ef4544219a512ce55b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-262","next":"us-ok/okla.-stat.-tit.-68-68-264"},"notice":"GroundRules: Original legal text. Not legal advice."}