OK SB2096

Amends 2 O.S. 2001, Section 2-12 to clarify that the State Department of Agriculture, Food, and Forestry must exclude unpaid checks from accounting records after 5 years if collection is impossible.

Requires the Department to report all uncollectable debts and the names of debtors to the Oklahoma Legislature, Office of State Finance, and Oklahoma Tax Commission no later than May 1 each calendar year.

Defines uncollectable debts as those for which all appropriate collection remedies have been exhausted.

Effective date: November 1, 2010.