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§ 3-503. Filed warrant is lien

Oklahoma Statutes AnnotatedTitle 40. Labor

Oklahoma Statutes Annotated
Title 40. Labor
Chapter 1. Employment Security Act of 1980 (Refs & Annos)
Article 3. Contributions
Part 5. Warrants
40 Okl.St.Ann. § 3-503
§ 3-503. Filed warrant is lien
FILED WARRANT IS LIEN. The filing of said warrant in the office of the county clerk of said county shall constitute and be evidence and notice of the state's lien upon the title to any interest in any real or personal property of the delinquent employer against whom such warrant is issued. Such lien shall be in addition to any and all other liens existing in favor of the state to secure the payment of such unpaid contribution, interest, penalty, fees and costs, and such lien shall be paramount and superior to all other liens of whatsoever kind or character, attaching to any of said property subsequent to the date of such recording and shall be in addition to any other lien provided for in this act.1 This lien on personal property shall be permanent and continuing without any requirement for executions under Section 735 of Title 12 of the Oklahoma Statutes or any other similar statute. This lien on personal property of the State of Oklahoma shall continue until the amount of the tax, contribution, penalty, interest and fees are paid. This lien shall continue on real property until released by payment or for a maximum of ten (10) years after the date of its filing.

Credits

Laws 1980, c. 323, § 3-503, eff. July 1, 1980; Laws 1981, c. 259, § 23, emerg. eff. June 25, 1981; Laws 1982, c. 81, § 1; Laws 1993, c. 219, § 26, eff. Sept. 1, 1993.

Footnotes

Title 40, § 1-101 et seq.
40 Okl. St. Ann. § 3-503, OK ST T. 40 § 3-503
Current with emergency effective legislation through Chapter 277 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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