Okla. Stat. tit. 68, § 68-315

For the purpose of enabling the Oklahoma Tax Commission to

determine the tax liability of a distributor, wholesale dealer,

retail dealer, distributing agent or any other person dealing in

cigarettes, or to determine whether a tax liability has been

incurred, it shall have the right to inspect any premises where

cigarettes are manufactured, produced, made, stored, transported,

sold, or offered for sale or exchange, and to examine all of the

records required herein to be kept or any other records that may be

kept incident to the conduct of the cigarette business of such

distributor, wholesale dealer, retail dealer, distributing agent, or

any other person dealing in cigarettes. The authorized agent of the

Oklahoma Tax Commission shall also have the right, as an incident,

to determine the said tax liability, or whether a tax liability has

been incurred, to examine all stocks of cigarette stamps, and for

the foregoing purpose such authorized agent shall also have the

right to remain upon the premises for such length of time as may be

necessary to fully determine such tax liability, or whether a tax

liability has been incurred; and it shall be unlawful for any of the

foregoing persons to fail to produce upon demand by the Tax

Commission, or any of its authorized agents, any records herein

required to be kept, or to hinder or prevent in any manner the

inspection of said records, or the examination of said premises.