1. “Bank” means any state bank or banking association, national bank or banking association, savings and loan company, credit union, or any other financial institution;

2. “Bank account” means any checking or savings account the tax debtor has with any bank;

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.