Okla. Stat. tit. 68, § 68-203: Enforcement by Tax Commission - Rules – Electronic filing

The Oklahoma Tax Commission is hereby authorized to enforce the

provisions of Section 201 et seq. of this title and to promulgate

and enforce any reasonable rules with respect thereto. The Tax

Commission may also prescribe, promulgate and enforce all necessary

rules for the purpose of making and filing of all reports required

under any state tax law, and such rules as may be necessary to

ascertain and compute the tax payable by any taxpayer subject to

taxation under any state tax law; and may, at all times, exercise

such authority as may be necessary to administer and enforce each

and every provision of any state tax law. The Tax Commission is

further authorized to require any person filing a report or return

required by the provisions of any state tax law to file the report

or return by electronic means. The Tax Commission is also

authorized to allow a taxpayer to file a return on paper that is

required by this title to be filed electronically.