Okla. Stat. tit. 68, § 68-248
This is the official text of Okla. Stat. tit. 68, § 68-248, 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.
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Commission may require taxpayer to furnish certain
Official statutory text
information.
In addition to information required on any state tax return or
report prescribed by the Oklahoma Tax Commission, upon request or
demand for production of information by the Commission, or its duly
authorized agent, a state taxpayer shall furnish any information
deemed necessary to determine the amount of state tax liability.
Notwithstanding Section 205 of this title the Commission shall have
the power to compel the production of books, records or papers of
any person, firm, association, partnership, corporation or other
legal entity regarding the business, property, assets or effects of
any Oklahoma taxpayer which may be necessary to a determination of
state tax liability of such taxpayer, including any books, records
or papers necessary to obtain or verify information necessary for
resolution of a protest by a taxpayer to an assessment of tax or
additional tax or to the resolution of a claim for refund filed by a
taxpayer. If the information is deemed confidential or proprietary
by the person, firm, association, partnership, corporation or other
legal entity, no production can be compelled pending a hearing on
the nature and extent of the production of privileged and
confidential information.
In addition to information required on any state tax return or
report prescribed by the Oklahoma Tax Commission, upon request or
demand for production of information by the Commission, or its duly
authorized agent, a state taxpayer shall furnish any information
deemed necessary to determine the amount of state tax liability.
Notwithstanding Section 205 of this title the Commission shall have
the power to compel the production of books, records or papers of
any person, firm, association, partnership, corporation or other
legal entity regarding the business, property, assets or effects of
any Oklahoma taxpayer which may be necessary to a determination of
state tax liability of such taxpayer, including any books, records
or papers necessary to obtain or verify information necessary for
resolution of a protest by a taxpayer to an assessment of tax or
additional tax or to the resolution of a claim for refund filed by a
taxpayer. If the information is deemed confidential or proprietary
by the person, firm, association, partnership, corporation or other
legal entity, no production can be compelled pending a hearing on
the nature and extent of the production of privileged and
confidential information.
Status: in_force · Read it on the official government site
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