Okla. Stat. tit. 47, § 47-1170

A. Reports and files of the Corporation Commission concerning

the administration of the International Registration Plan and the

International Fuel Tax Agreement, shall be considered confidential

and privileged, except as otherwise provided for by law, and neither

the Commission nor any employee engaged in the administration of the

International Registration Plan or International Fuel Tax Agreement

or charged with the custody of any such reports or records nor any

person who may have secured such reports or records from the

Commission shall disclose any information obtained from the reports

or records of any person.

B. The provisions of this section shall not prevent the

Commission from disclosing the following information and no

liability whatsoever, civil or criminal, shall attach to any member

of the Commission or any employee thereof for any error or omission

in the disclosure of such information:

1. The delivery to a taxpayer or a duly authorized

representative of the taxpayer of a copy of any report or any other

paper filed by the taxpayer pursuant to the provisions of the

International Registration Plan or the International Fuel Tax

Agreement;

2. The exchange of information that is not protected by the

federal Privacy Protection Act, 42 U.S.C., Section 2000aa et seq.,

pursuant to reciprocal agreements or compacts entered into by the

Commission and other state agencies or agencies of the federal

government;

3. The publication of statistics so classified as to prevent

the identification of a particular report and the items thereof;

4. The examination of records and files by the State Auditor

and Inspector or the duly authorized agents of the State Auditor and

Inspector;

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5. The disclosing of information or evidence to the Oklahoma

State Bureau of Investigation, Attorney General, Oklahoma State

Bureau of Narcotics and Dangerous Drugs Control, any district

attorney, or agent of any federal law enforcement agency when the

information or evidence is to be used by such officials to

investigate or prosecute violations of the criminal provisions of

the Uniform Tax Procedure Code or of any state tax law or of any

federal crime committed against this state. Any information

disclosed to the Oklahoma State Bureau of Investigation, Attorney

General, Oklahoma State Bureau of Narcotics and Dangerous Drugs

Control, any district attorney, or agent of any federal law

enforcement agency shall be kept confidential by such person and not

be disclosed except when presented to a court in a prosecution for

violation of the tax laws of this state or except as specifically

authorized by law, and a violation by the Oklahoma State Bureau of

Investigation, Attorney General, Oklahoma State Bureau of Narcotics

and Dangerous Drugs Control, district attorney, or agent of any

federal law enforcement agency by otherwise releasing the

information shall be a felony;

6. The use by any division of the Commission of any information

or evidence in the possession of or contained in any report or

return filed or documents obtained by the Commission in the

administration of the International Fuel Tax Agreement or the

International Registration Plan;

7. The furnishing, at the discretion of the Commission, of any

information disclosed by its records or files to any official person

or body of this state, any other state, the United States, or

foreign country who is concerned with the administration or

assessment of any similar tax in this state, any other state or

province or the United States;

8. The furnishing of information as to the issuance or

revocation of any registration or license by the Commission as

provided for by law. Such information shall be limited to the name

of the person issued the permit or license, the name of the business

entity authorized to engage in business pursuant to the permit or
milar tax in this state, any other state or

province or the United States;

8. The furnishing of information as to the issuance or

revocation of any registration or license by the Commission as

provided for by law. Such information shall be limited to the name

of the person issued the permit or license, the name of the business

entity authorized to engage in business pursuant to the permit or

license, the address of the business entity, and the grounds for

revocation;

9. The disclosure of information to any person for a purpose as

authorized by the taxpayer pursuant to a waiver of confidentiality.

The waiver shall be in writing and shall be made upon such form as

the Commission may prescribe;

10. The disclosure of information directly involved in the

resolution of the protest by a taxpayer to an assessment of tax or

additional tax or the resolution of a claim for a refund filed by a

taxpayer, including the disclosure of the pendency of an

administrative proceeding involving such protest or claim, to a

person called by the Commission as an expert witness or as a witness

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whose area of knowledge or expertise specifically addresses the

issue addressed in the protest or claim for refund. Such disclosure

to a witness shall be limited to information pertaining to the

specific knowledge of that witness as to the transaction or

relationship between taxpayer and witness;

11. The furnishing to a prospective purchaser of any business,

or his or her authorized representative, of information relating to

any liabilities, delinquencies, assessments or warrants of the

prospective seller of the business which have not been filed of

record, established, or become final and which relate solely to the

seller’s business. Any disclosure under this paragraph shall only

be allowed upon the presentment by the prospective buyer, or the

buyer’s authorized representative, of the purchase contract and a

written authorization between the parties;

12. The furnishing of information as to the amount of state

revenue affected by the issuance or granting of any registration or

license or credit issued by the Corporation Commission as provided

for by law. Such information shall be limited to the type of

registration, license or credit issued or granted, the date and

duration of such registration, license or credit, and the amount of

such revenue. The provisions of this paragraph shall not authorize

the disclosure of the name of the person issued such registration,

license, exemption, credit, or the name of the business entity

authorized to engage in business pursuant to the registration,

license or credit.