Section 2-12 - Unpaid checks - Uncollectable debtsA. For accounting purposes only, when any check has been received by the State Board of Agriculture, or the State Department of Agriculture, Food, and Forestry, and has remained unpaid for a period of more than five (5) years, and the Board determines that the check cannot be collected, the amount of the check shall not be included or carried as an asset of the Board or any of its funds.B. If all appropriate collection remedies have been exhausted in the collection of any debt owed to the Department, the debt shall be considered uncollectable. A list of all uncollectable debts and persons who owed the debts, shall be reported to the Oklahoma Legislature, the Office of Management and Enterprise Services, and the Oklahoma Tax Commission no later than May 1 of each calendar year.Okla. Stat. tit. 2, § 2-12
Laws 1955, HB 505, art. 2, § 12, emerg. eff. 6/3/1955; Amended by Laws 2000 , SB 1402, c. 243, § 16, emerg. eff. 5/24/2000; Amended by Laws 2010 , SB 2096, c. 91, § 1, eff. 11/1/2010; Amended by Laws 2012 , HB 3079, c. 304, § 2.