Okla. Stat. tit. 68 § 255.1A
In order to facilitate and expedite the collection of any state tax as authorized to be assessed and collected by any state agency, the Oklahoma Tax Commission may enter into a contract with any state agency to assist in the collection of any state tax, penalties or interest in which that agency has the authority to collect and enforce. For providing such collection assistance, the Tax Commission shall charge the state agency a fee not in excess of ten percent (10%) of the total amount actually collected. All funds retained by the Tax Commission for collection services shall be deposited in the Tax Commission Reimbursement Fund in the State Treasury. The Oklahoma Tax Commission and the Oklahoma Employment Security Commission may enter into a contract whereby the Tax Commission shall have authority to collect and enforce the unemployment tax, penalties and interest thereon. Such collection and enforcement authority shall apply to any unemployment tax, penalties or interest where a determination that an employer owes delinquent contributions, penalties or interest has become final, and therefore, the Oklahoma Employment Security Commission shall be entitled to proceed by levy to collect any delinquent contribution and to collect any penalty or interest due and owing as a result of the delinquency. The contract shall provide for the collection and enforcement of the unemployment tax, interest and penalties in the same manner as the collection and enforcement of any state tax payable by any taxpayer subject to taxation under any state tax law.
Okla. Stat. tit. 68, § 255.1A