Okla. Stat. tit. 68, § 68-207

(a) Incidental to the performance of its duties in the

administration of this article or any state tax law, any member of

the Tax Commission shall have the power to administer oaths, conduct

hearings, and compel by subpoena the attendance of witnesses and the

production of any books, records, or papers of any person, firm, or

corporation. The Tax Commission may examine under oath any

taxpayer, and the directors, officers, agents and employees of any

taxpayer, as well as all other witnesses, relative to the business

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of such taxpayer in respect of any matter incident to the

administration of this article or any state tax law.

(b) The fees of witnesses required by the Tax Commission to

attend any hearing shall be the same as those allowed to witnesses

appearing before district courts of this state. Such fees shall be

paid in the manner provided for the payment of other expenses

incident to the administration of this article or of any state tax

law.

(c) Any person desiring a hearing before the Tax Commission

shall file an application for such hearing, signed by himself or his

duly authorized agent, setting out therein:

(1) A statement of the nature of the tax, the amount thereof in

controversy, and the action of the Tax Commission complained of;

(2) A clear and concise assignment of each error alleged to have

been committed by the Tax Commission;

(3) The argument and legal authority upon which each assignment

of error is made; provided, that the applicant shall not be bound or

restricted in such hearing, or on appeal, to the arguments and legal

authorities contained and cited in said application;

(4) A statement of the relief sought by the taxpayer;

(5) A statement of the witnesses, so far as such witnesses are

then known to the taxpayer, showing their names and addresses, and,

if the taxpayer so desires, a request that such witnesses be

subpoenaed;

(6) A verification by such person, or his duly authorized agent,

that the statements and facts therein contained are true.

(d) If, in such application, the taxpayer shall request an oral

hearing, the Tax Commission shall grant such hearing and shall, by

written notice, advise the taxpayer of a date, which shall not be

less than ten (10) days from the date of mailing such written

notice, when such taxpayer may appear before the Tax Commission and

present argument and evidence, oral or written. The Tax Commission

shall, as soon as practicable thereafter, hold a hearing upon the

matter and, pursuant to such hearing, shall, as soon as practicable,

make an order confirming, modifying or vacating its prior

determination, and shall send to the parties appearing before it at

such hearing immediately a copy of such order.