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Oklahoma Statutes - Title 40. Labor Page 145 3. “Contract proceeds” means any payment or exchange of assets due to a tax debtor from any contract the tax debtor is a party to or a beneficiary of; 4. “Contracting entity” means any person, partnership, corporation, limited liability company or legal entity of any kind that owes money to a tax debtor due to the provisions of a contract the entity is bound by; 5. “Earnings” means any form of payment to any individual including, but not limited to, salary, wages, commissions, or other compensation; 6. “Employer” means any person, partnership, corporation, limited liability company or legal entity of any kind that owes earnings to a tax debtor; and 7. “Tax debtor” means any person, partnership, corporation, limited liability company or legal entity of any kind that owes the Oklahoma Employment Security Commission any amount for delinquent state unemployment taxes, interest, penalties, fees or surcharge. Added by Laws 2012, c. 196, § 11, emerg. eff. May 8, 2012.

§40-3-501. Commission to issue warrants. COMMISSION TO ISSUE WARRANTS. If any contribution imposed by the provisions of this act, or any portion of said contribution, be not paid before the same becomes delinquent, the Commission may immediately issue a warrant under its official seal, directed to the sheriff of any county of the state, commanding him to levy upon and sell any real or personal property of any delinquent employer found within his county for the payment of the delinquent contribution, interest, penalty and fees and the cost of executing the warrant, and to return such warrant to the Commission, and to pay it any moneys collected by virtue thereof, by a time to be therein specified, not more than sixty (60) days from the date of the warrant. Added by Laws 1980, c. 323, § 3-501, eff. July 1, 1980. Amended by Laws 1981, c. 259, § 21, emerg. eff. June 25, 1981; Laws 1993, c. 219, § 24, eff. Sept. 1, 1993.

§40-3-502. Filing warrant with county clerk. FILING WARRANT WITH COUNTY CLERK. The Commission may also file a copy of its warrant with the county clerk of the county or counties in which the employer has property and thereupon the county clerk shall index the warrant in the same manner as judgments using the name of the delinquent employer named in the warrant, a short name for the contribution, or tax imposed, and the amount of the contributions, interest, penalty and fees for which the warrant was issued, and the date upon which the copy was filed, and shall index the warrant against the real property described therein, if any is described. If the county clerk charges a fee for the filing of the