Okla. Stat. tit. 68, § 68-105
This is the official text of Okla. Stat. tit. 68, § 68-105, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Attorneys for Commission
Official statutory text
A. The Tax Commission shall employ a Chief Attorney to be
designated "General Counsel" and other attorneys each to be
designated "attorney" who shall be the legal advisors for the
Commission and are authorized to appear for and represent the
Commission in any and all litigation that may arise in the discharge
of its duties.
B. The General Counsel or the district attorney shall initiate
criminal actions for violations of the tax laws of this state in the
district court of the county in which the defendant resides or
maintains a place of business. The attorneys for the Tax Commission
may prosecute such criminal actions or may, upon request of a
district attorney, appear and assist in the prosecution of such
actions initiated by the district attorney.
C. For purposes of this section, the term "tax laws of this
state" means any law of the State of Oklahoma which levies, imposes,
provides for administration of, or in any way relates to a tax, fee,
or revenue raising property which is collected by or required to be
deposited with the Commission.
D. The General Counsel and attorneys shall devote all of their
time to the Commission and their salaries shall be fixed by the
Commission.
designated "General Counsel" and other attorneys each to be
designated "attorney" who shall be the legal advisors for the
Commission and are authorized to appear for and represent the
Commission in any and all litigation that may arise in the discharge
of its duties.
B. The General Counsel or the district attorney shall initiate
criminal actions for violations of the tax laws of this state in the
district court of the county in which the defendant resides or
maintains a place of business. The attorneys for the Tax Commission
may prosecute such criminal actions or may, upon request of a
district attorney, appear and assist in the prosecution of such
actions initiated by the district attorney.
C. For purposes of this section, the term "tax laws of this
state" means any law of the State of Oklahoma which levies, imposes,
provides for administration of, or in any way relates to a tax, fee,
or revenue raising property which is collected by or required to be
deposited with the Commission.
D. The General Counsel and attorneys shall devote all of their
time to the Commission and their salaries shall be fixed by the
Commission.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.