Okla. Stat. tit. 2, § 2-12
Whenever any check has been received by the State Board of Agriculture, or by any division, officer or employee thereof, for the State Department of Agriculture, and has remained unpaid for a period of more than five (5) years, and the State Board of Agriculture determines that such check cannot be collected, the amount of such check shall not be included or carried as an asset of the Board or any of its funds, for accounting purposes only.
Laws 1955, HB 505, art. 2, § 12, emerg. eff. June 3, 1955.