Oklahoma Code § 40-3-504

Title 40. Labor: Sheriff to execute warrant in same manner as judgment
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SHERIFF TO EXECUTE WARRANT IN SAME MANNER AS JUDGMENT.  Upon
receiving such warrant the sheriff shall proceed to execute said
warrant in all respects with like effect and in the same manner
prescribed by law in respect to executions against property upon
judgment of the court of record; and such sheriff shall execute and
deliver to the purchaser a bill of sale or deed, as the case may be.
Any purchaser, other than the State of Oklahoma, shall be entitled,
upon application to the court having jurisdiction of the property,
to have confirmation (the procedure for which shall be the same as
is now provided for the confirmation of a sale under execution) of
such sale prior to the issuance of a bill of sale or deed.  The
State of Oklahoma shall be authorized to make bids at any such sale
to the amount of contributions, penalties, interest, costs and fees
accrued.  In the event such bid is successful, the sheriff shall
issue a proper muniment of title to the Commission, which said
Commission shall hold such title for the use and benefit of the

State of Oklahoma; and any delinquent employer, or transferee of
such delinquent employer, shall have the right, at any time within
one (1) year from the date of such sale, to redeem such property,
upon the payment of all contributions, penalties, interest, costs
and fees accrued to the date of redemption.  Such applicant shall
not be entitled to a credit upon such contributions, penalties,
interest, costs and fees, by reason of any revenue that might have
accrued to the State of Oklahoma or other purchaser under sale prior
to such redemption.  After the expiration of the period of
redemption herein provided, the State of Oklahoma may sell such
property at public auction, upon giving thirty (30) days' notice,
published in a newspaper of general circulation in the county where
such property is located, to the highest and best bidder for cash;
and upon a sale had thereof, or when a redemption is made, the
Commission for and on behalf of the State of Oklahoma shall issue
its bill of sale or quit claim deed to the successful bidder or to
the redemptioner.  The sheriff shall be entitled to the same fee for
his services in executing the warrant, as he would be entitled to
receive if he were executing an execution issued by the court clerk
of said county upon a judgment of a court of record.

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