OK HB1825

Amends Oklahoma law to allow qualified entities (state agencies, municipal courts, district courts, public housing authorities, and district attorneys) to file claims with the Oklahoma Tax Commission to deduct debts of at least $50.00 from state income tax refunds.

Requires the Tax Commission to deduct 5% collection expenses from refunds, retaining 2% for the Tax Commission Fund and transferring 3% to the claiming entity.

Mandates notice to debtors by regular mail for non-final judgments and first-class mail for final judgments, with 60-day right to contest (30 days for Department of Human Services claims).

Exempts claims for health care or medical services from the debt collection process unless the services were obtained through fraud, breach of contract, error, ineligibility, or illegal means.

Declares an emergency, making the act effective immediately upon passage and approval.