OK SB1019

Amends 68 O.S. 2011, Section 205.2 to authorize public housing authorities operating pursuant to Section 1062 of Title 63 to file claims against state income tax refunds to collect debts of $50.00 or more, joining state agencies and municipal/district courts in this collection authority

Requires the Tax Commission to deduct 5% collection expense from refunds (retaining 2% and transferring 3% to the claiming entity) and transfer the claimed debt amount to the appropriate agency or housing authority

Establishes notice requirements for debtors including the basis for the claim and the right to contest within 60 days (or 30 days if claimed by Department of Human Services) through a hearing before the claiming entity

Grants the Tax Commission first priority over all other agencies and public housing authorities when collecting state income tax debts, with multiple claims processed in the order received

Effective date: November 1, 2012