As of November 1, 2009, the Oklahoma Tax Commission will maintain a list of all persons who owe more than $25,000 in interest, penalties, fees, costs and taxes on their website. The 100 largest delinquent accounts are featured on a special page. If a taxpayer has entered into a pay plan with the Tax Commission, or is protected by a bankruptcy stay, their name will not appear on the website. Taxpayers will receive written notice that their name is being added to the list at least 90 days prior to being added to the public list. (Oklahoma S.B 318, Enacted June 1, 2009)