Okla. Stat. tit. 68, § 68-102: Creation - Duties, powers and authority - Membership -

Appointment and confirmation - Removal -Term - Vacancies - Residency

- Administrator.

The "Oklahoma Tax Commission" is hereby created, and shall

possess such duties, powers and authority as are hereinafter

defined, and as are now or as may hereafter be conferred upon it by

law. The Tax Commission shall consist of three (3) persons to be

appointed by the Governor of the State of Oklahoma by and with the

consent of the State Senate of the State of Oklahoma. No more than

two (2) members of the Tax Commission shall be, or shall have been

in the previous six (6) months, members of the same political party.

The members of the Tax Commission shall not be subject to removal

from office at the will and pleasure of the Governor, but may be

removed only for cause and in the manner provided by law for the

removal of state officials not subject to impeachment under the

provision of Section 1, Article VIII, of the Constitution.

The members of the Oklahoma Tax Commission as now constituted

shall continue to serve until the members of the Tax Commission

created by this act are duly appointed, confirmed and qualified.

Within twenty (20) days after the effective date of this act, the

Governor shall appoint a new Tax Commission with the term of office

of one member to expire on the second Monday of January 1955, the

term of office of the second member to expire on the second Monday

of January 1957, and the term of office of the third member to

expire on the second Monday of January 1959. Except as set out

above the term of office of each member of said Commission shall be

for six (6) years with the term of office of one member of the Tax

Commission expiring on the second Monday of January of each odd-

numbered year. Provided, however, that a member of the Commission

shall continue to serve after the expiration of his term of office

until his successor is appointed, confirmed and qualified. In the

event of a vacancy in the membership of the Tax Commission before

the expiration of any term of office, the Governor shall fill such

vacancy for the unexpired term within twenty (20) days, and no

member of the Commission shall be entitled to draw any salary or

perform any service until his appointment is confirmed by the

Senate, if the Senate then be in session. If the Senate be not in

session, then such member may serve and draw his salary until some

special or regular session convenes; and if his appointment is then

not confirmed within twenty (20) days, he shall cease to perform

such services and cease to draw a salary.

Each member of the Tax Commission shall, at the time of his

appointment, be a resident and citizen of the State of Oklahoma, and

shall devote all of his time to the administration of the affairs of

the Tax Commission. The Governor shall at the time of making the

initial appointments, and also at the time of making each

appointment to fill a vacancy on the Commission as provided by this

act, designate one member to serve as Chairman, one member to serve

as Vice Chairman and one member to serve as Secretary.

The Oklahoma Tax Commission shall appoint an administrator who

shall serve at the pleasure of the Commission and who shall be the

administrative officer of the Commission and manage the activities

of the employees provided for in Sections 104 and 105 of this title.