Okla. Stat. tit. 68, § 68-114: Payment of fees for employees in performance of duties

The Oklahoma Tax Commission may expend monies to pay membership

fees in applicable regional or national associations, dues for

membership in professional organizations, and registration costs

related to virtual or in-person continuing education to comply with

mandatory annual hour requirements for Commission members or

employees of the Commission who are certified public accountants or

licensed attorneys as the Commission deems in the best interest of

this state for education and training in tax administration,

practices, and procedures, and any other fees required to be paid by

an employee in the performance of his or her official duties.