Okla. Stat. tit. 47, § 47-1150: Certain persons authorized to administer oaths

Any employee of Service Oklahoma charged with the duty of

administering or assisting in the administration of this act shall,

when designated by Service Oklahoma, have the power and authority to

administer oaths to taxpayers with the same force and effect as if

the oath had been administered by any other officer of the state

authorized by the statutes to administer oaths.