American Guaranty Investment Corp. v. Shallcross

OP ALA, Justice.

The question before us in this original action is whether proceedings to inquire into a judgment debtor’s assets under the authority of 12 O.S.1981 § 8421 may be predicated upon a tax warrant issued by the Oklahoma Employment Security Commission [Commission] pursuant to the provisions of 40 O.S.1981 § 3-501.2 We assume original cognizance to answer this question in the affirmative by denying the taxpayer’s petition for a writ of prohibition.

The underlying dispute had its genesis in the Commission’s issuance of a tax warrant pursuant to the authority conferred on it by the…