Okla. Stat. tit. 68, § 68-205

privileged - Exceptions - Report.

A. The records and files of the Oklahoma Tax Commission

concerning the administration of the Uniform Tax Procedure Code or

of any state tax law shall be considered confidential and

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

Tax Commission nor any employee engaged in the administration of the

Tax Commission or charged with the custody of any such records or

files nor any person who may have secured information from the Tax

Commission shall disclose any information obtained from the records

or files or from any examination or inspection of the premises or

property of any person.

B. Except as provided in paragraph 26 of subsection C of this

section, neither the Tax Commission nor any employee engaged in the

administration of the Tax Commission or charged with the custody of

any such records or files shall be required by any court of this

state to produce any of the records or files for the inspection of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 58

any person or for use in any action or proceeding, except when the

records or files or the facts shown thereby are directly involved in

an action or proceeding pursuant to the provisions of the Uniform

Tax Procedure Code or of the state tax law, or when the

determination of the action or proceeding will affect the validity

or the amount of the claim of the state pursuant to any state tax

law, or when the information contained in the records or files

constitutes evidence of violation of the provisions of the Uniform

Tax Procedure Code or of any state tax law.

C. The provisions of this section shall not prevent the Tax

Commission, or with respect to the Oklahoma Department of Commerce

in administration of the Oklahoma Rural Jobs Act as provided by

paragraph 22 of this subsection, from disclosing the following

information and no liability whatsoever, civil or criminal, shall

attach to any member of the Tax Commission, or the Oklahoma

Department of Commerce as applicable, 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

Uniform Tax Procedure Code or of any state tax law;

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 entered into by the Tax 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;

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
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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 59

federal law enforcement agency by otherwise releasing the

information shall be a felony;

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

information or evidence in the possession of or contained in any

report or return filed with any other division of the Tax

Commission;

7. The furnishing, at the discretion of the Tax 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 the

United States. The provisions of this paragraph shall include the

furnishing of information by the Tax Commission to a county assessor

to determine the amount of gross household income pursuant to the

provisions of Section 8C of Article X of the Oklahoma Constitution

or Section 2890 of this title. The Tax Commission shall promulgate

rules to give guidance to the county assessors regarding the type of

information which may be used by the county assessors in determining

the amount of gross household income pursuant to Section 8C of

Article X of the Oklahoma Constitution or Section 2890 of this

title. The provisions of this paragraph shall also include the

furnishing of information to the State Treasurer for the purpose of

administration of the Uniform Unclaimed Property Act;

8. The furnishing of information to other state agencies for

the limited purpose of aiding in the collection of debts owed by

individuals to such requesting agencies;

9. The furnishing of information requested by any member of the

general public and stated in the sworn lists or schedules of taxable

property of public service corporations organized, existing, or

doing business in this state which are submitted to and certified by

the State Board of Equalization pursuant to the provisions of

Section 2858 of this title and Section 21 of Article X of the

Oklahoma Constitution, provided such information would be a public

record if filed pursuant to Sections 2838 and 2839 of this title on

behalf of a corporation other than a public service corporation;

10. The furnishing of information requested by any member of

the general public and stated in the findings of the Tax Commission

as to the adjustment and equalization of the valuation of real and

personal property of the counties of the state, which are submitted

to and certified by the State Board of Equalization pursuant to the

provisions of Section 2865 of this title and Section 21 of Article X

of the Oklahoma Constitution;

11. The furnishing of information as to the issuance or

revocation of any tax permit, license or exemption by the Tax

Commission as provided for by law. Such information shall be

limited to the name of the person issued the permit, license or

exemption, the name of the business entity authorized to engage in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 60

business pursuant to the permit, license or exemption, the address

of the business entity and the grounds for revocation;

12. The posting of notice of revocation of any tax permit or

license upon the premises of the place of business of any business

entity which has had any tax permit or license revoked by the Tax

Commission as provided for by law. Such notice shall be limited to

the name of the person issued the permit or license, the name of the
e address

of the business entity and the grounds for revocation;

12. The posting of notice of revocation of any tax permit or

license upon the premises of the place of business of any business

entity which has had any tax permit or license revoked by the Tax

Commission as provided for by law. Such notice 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;

13. The furnishing of information upon written request by any

member of the general public as to the outstanding and unpaid amount

due and owing by any taxpayer of this state for any delinquent tax,

together with penalty and interest, for which a tax warrant or a

certificate of indebtedness has been filed pursuant to law;

14. After the filing of a tax warrant pursuant to law, the

furnishing of information upon written request by any member of the

general public as to any agreement entered into by the Tax

Commission concerning a compromise of tax liability for an amount

less than the amount of tax liability stated on such warrant;

15. The disclosure of information necessary to complete the

performance of any contract authorized by this title to any person

with whom the Tax Commission has contracted;

16. 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 Tax Commission may prescribe;

17. The disclosure of information required in order to comply

with the provisions of Section 2369 of this title;

18. The disclosure to an employer, as defined in Sections

2385.1 and 2385.3 of this title, of information required in order to

collect the tax imposed by Section 2385.2 of this title;

19. The disclosure to a plaintiff of a corporation’s last-known

address shown on the records of the Franchise Tax Division of the

Tax Commission in order for such plaintiff to comply with the

requirements of Section 2004 of Title 12 of the Oklahoma Statutes;

20. 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 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 Tax Commission as an expert witness or as a

witness 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;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 61

21. The disclosure of information necessary to implement an

agreement authorized by Section 2702 of this title when such

information is directly involved in the resolution of issues arising

out of the enforcement of a municipal sales tax ordinance. Such

disclosure shall be to the governing body or to the municipal

attorney, if so designated by the governing body;

22. The furnishing of information regarding incentive payments

made pursuant to the provisions of Sections 3601 through 3609 of

this title, incentive payments made pursuant to the provisions of

Sections 3501 through 3508 of this title, or tax credits claimed

pursuant to the provisions of Sections 3930 through 3937 of this

title;

23. 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
rsuant to the provisions of Sections 3930 through 3937 of this

title;

23. 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;

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

revenue affected by the issuance or granting of any tax permit,

license, exemption, deduction, credit or other tax preference by the

Tax Commission as provided for by law. Such information shall be

limited to the type of permit, license, exemption, deduction, credit

or other tax preference issued or granted, the date and duration of

such permit, license, exemption, deduction, credit or other tax

preference and the amount of such revenue. The provisions of this

paragraph shall not authorize the disclosure of the name of the

person issued such permit, license, exemption, deduction, credit or

other tax preference, or the name of the business entity authorized

to engage in business pursuant to the permit, license, exemption,

deduction, credit or other tax preference;

25. The examination of records and files of a person or entity

by the Oklahoma State Bureau of Narcotics and Dangerous Drugs

Control, district attorney or the Attorney General pursuant to a

court order by a magistrate in whose territorial jurisdiction the

person or entity resides, or where the Tax Commission records and

files are physically located. Such an order may only be issued upon

a sworn application by an agent of the Oklahoma State Bureau of

Narcotics and Dangerous Drugs Control or the Attorney General,

certifying that the person or entity whose records and files are to

be examined is the target of an ongoing investigation of a felony

violation of the Uniform Controlled Dangerous Substances Act and

that information resulting from such an examination would likely be

relevant to that investigation. Any records or information obtained

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pursuant to such an order may only be used by the Oklahoma State

Bureau of Narcotics and Dangerous Drugs Control, district attorney

or the Attorney General in the investigation and prosecution of a

felony violation of the Uniform Controlled Dangerous Substances Act

or money laundering pursuant to Section 2001 of Title 21 of the

Oklahoma Statutes. Any such order issued pursuant to this

paragraph, along with the underlying application, shall be sealed

and not disclosed to the person or entity whose records were

examined, for a period of ninety (90) days. The issuing magistrate

may grant extensions of such period upon a showing of good cause in

furtherance of the investigation. Upon the expiration of ninety
21 of the

Oklahoma Statutes. Any such order issued pursuant to this

paragraph, along with the underlying application, shall be sealed

and not disclosed to the person or entity whose records were

examined, for a period of ninety (90) days. The issuing magistrate

may grant extensions of such period upon a showing of good cause in

furtherance of the investigation. Upon the expiration of ninety

(90) days and any extensions granted by the magistrate, a copy of

the application and order shall be served upon the person or entity

whose records were examined, along with a copy of the records or

information actually provided by the Tax Commission;

26. The disclosure of information, as prescribed by this

paragraph, which is related to the proposed or actual usage of tax

credits pursuant to Section 2357.7 of this title, the Small Business

Capital Formation Incentive Act or the Rural Venture Capital

Formation Incentive Act. Unless the context clearly requires

otherwise, the terms used in this paragraph shall have the same

meaning as defined by Section 2357.7, 2357.61 or 2357.72 of this

title. The disclosure of information authorized by this paragraph

shall include:

a. the legal name of any qualified venture capital

company, qualified small business capital company or

qualified rural small business capital company,

b. the identity or legal name of any person or entity

that is a shareholder or partner of a qualified

venture capital company, qualified small business

capital company or qualified rural small business

capital company,

c. the identity or legal name of any Oklahoma business

venture, Oklahoma small business venture or Oklahoma

rural small business venture in which a qualified

investment has been made by a capital company, or

d. the amount of funds invested in a qualified venture

capital company, the amount of qualified investments

in a qualified small business capital company or

qualified rural small business capital company and the

amount of investments made by a qualified venture

capital company, qualified small business capital

company, or qualified rural small business capital

company;

27. The disclosure of specific information as required by

Section 46 of Title 62 of the Oklahoma Statutes;

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28. The disclosure of specific information as required by

Section 205.5 of this title;

29. The disclosure of specific information as required by

Section 205.6 of this title;

30. The disclosure of information to the State Treasurer

necessary to implement Section 2368.27 of this title;

31. The disclosure of specific information to the Oklahoma

Health Care Authority for purposes of determining eligibility for

current or potential recipients of assistance from the Oklahoma

Medicaid Program;

32. The disclosure of information to the Oklahoma Department of

Veterans Affairs including but not limited to the name and basis for

eligibility of each individual who qualifies for the sales tax

exemption authorized in paragraph 34 of Section 1357 of this title;

33. The disclosure of information to the Oklahoma Medical

Marijuana Authority for the purposes of compliance with the Oklahoma

Medical Marijuana and Patient Protection Act or Section 420 et seq.

of Title 63 of the Oklahoma Statutes; or

34. The disclosure of information required in order to comply

with the provisions of subsection H of Section 2902 of this title.

D. The Tax Commission shall cause to be prepared and made

available for public inspection in the office of the Tax Commission

in such manner as it may determine an annual list containing the

name and post office address of each person, whether individual,

corporate or otherwise, making and filing an income tax return with

the Tax Commission.

It is specifically provided that no liability whatsoever, civil

or criminal, shall attach to any member of the Tax Commission or any
pection in the office of the Tax Commission

in such manner as it may determine an annual list containing the

name and post office address of each person, whether individual,

corporate or otherwise, making and filing an income tax return with

the Tax Commission.

It is specifically provided that no liability whatsoever, civil

or criminal, shall attach to any member of the Tax Commission or any

employee thereof for any error or omission of any name or address in

the preparation and publication of the list.

E. The Tax Commission shall prepare or cause to be prepared a

report on all provisions of state tax law that reduce state revenue

through exclusions, deductions, credits, exemptions, deferrals or

other preferential tax treatments. The report shall be prepared not

later than October 1 of each even-numbered year and shall be

submitted to the Governor, the President Pro Tempore of the Senate

and the Speaker of the House of Representatives. The Tax Commission

may prepare and submit supplements to the report at other times of

the year if additional or updated information relevant to the report

becomes available. The report shall include, for the previous

fiscal year, the Tax Commission’s best estimate of the amount of

state revenue that would have been collected but for the existence

of each such exclusion, deduction, credit, exemption, deferral or

other preferential tax treatment allowed by law. The Tax Commission

may request the assistance of other state agencies as may be needed

to prepare the report. The Tax Commission is authorized to require

any recipient of a tax incentive or tax expenditure to report to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 64

Tax Commission such information as requested so that the Tax

Commission may fulfill its obligations as required by this

subsection. The Tax Commission may require this information to be

submitted in an electronic format. The Tax Commission may disallow

any claim of a person for a tax incentive due to its failure to file

a report as required under the authority of this subsection.

F. It is further provided that the provisions of this section

shall be strictly interpreted and shall not be construed as

permitting the disclosure of any other information contained in the

records and files of the Tax Commission relating to income tax or to

any other taxes.

G. Unless otherwise provided for in this section, any violation

of the provisions of this section shall constitute a misdemeanor and

shall be punishable by the imposition of a fine not exceeding One

Thousand Dollars ($1,000.00) or by imprisonment in the county jail

for a term not exceeding one (1) year, or by both such fine and

imprisonment, and the offender shall be removed or dismissed from

office.

H. Offenses described in Section 2376 of this title shall be

reported to the appropriate district attorney of this state by the

Tax Commission as soon as the offenses are discovered by the Tax

Commission or its agents or employees. The Tax Commission shall

make available to the appropriate district attorney or to the

authorized agent of the district attorney its records and files

pertinent to prosecutions, and such records and files shall be fully

admissible as evidence for the purpose of such prosecutions.