Okla. Stat. tit. 68, § 68-262
This is the official text of Okla. Stat. tit. 68, § 68-262, 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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Audits of entities believed to owe additional taxes
Official statutory text
The Oklahoma Tax Commission may contract with private auditors
or audit firms to audit the books of individuals, firms, or
corporations which the Tax Commission believes may owe the State of
Oklahoma Statutes - Title 68. Revenue and Taxation Page 136
Oklahoma additional tax monies. The Tax Commission may contract and
may expend monies from the Oklahoma Tax Commission Reimbursement
Fund to enter into such contracts. However, in no instance shall
any such contract be paid upon a percentage basis, or on any basis
whereby the compensation under the contract is dependent upon the
amount of monies collected. Any such contract containing a
provision whereby the compensation is conditioned upon or measured
directly or indirectly by the amount of money collected shall be
void and unenforceable. The Tax Commission may contract and may
expend monies from the Oklahoma Tax Commission Reimbursement Fund in
payment of a reasonable fee of the delivered funds in payment of
contracts entered into with temporary service companies or
professional collection agencies as necessary for the collection of
delinquent taxes or other monies owed to the state. Such payment
shall not be made until the funds have been deposited with the Tax
Commission. Temporary employees or contractors hereunder shall not
disclose confidential tax information except as authorized by
Section 205 of this title, subject to the penalties contained
therein.
or audit firms to audit the books of individuals, firms, or
corporations which the Tax Commission believes may owe the State of
Oklahoma Statutes - Title 68. Revenue and Taxation Page 136
Oklahoma additional tax monies. The Tax Commission may contract and
may expend monies from the Oklahoma Tax Commission Reimbursement
Fund to enter into such contracts. However, in no instance shall
any such contract be paid upon a percentage basis, or on any basis
whereby the compensation under the contract is dependent upon the
amount of monies collected. Any such contract containing a
provision whereby the compensation is conditioned upon or measured
directly or indirectly by the amount of money collected shall be
void and unenforceable. The Tax Commission may contract and may
expend monies from the Oklahoma Tax Commission Reimbursement Fund in
payment of a reasonable fee of the delivered funds in payment of
contracts entered into with temporary service companies or
professional collection agencies as necessary for the collection of
delinquent taxes or other monies owed to the state. Such payment
shall not be made until the funds have been deposited with the Tax
Commission. Temporary employees or contractors hereunder shall not
disclose confidential tax information except as authorized by
Section 205 of this title, subject to the penalties contained
therein.
Status: in_force · Read it on the official government site
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