Okla. Stat. tit. 68, § 68-206: Examinations or investigations

(a) In the administration of this article or any state tax law,

the Tax Commission may make, or cause to be made by its employees or

agents, an examination or investigation of the place of business,

the tangible personal property, equipment and facilities, and the

books, records, papers, vouchers, accounts and documents of any

taxpayer. It shall be the duty of every taxpayer and of every

director, officer, agent, or employee of every taxpayer to exhibit

to the Tax Commission, or to the employees or agents of such Tax

Commission, the place of business, the tangible personal property,

equipment and facilities, and the books, records, papers, vouchers,

accounts and documents of such taxpayer, and to facilitate any such

examination or investigation so far as it may be in his or her power

so to do.

(b) When books, records, papers, vouchers, accounts or documents

of a taxpayer are in the possession of any person, firm or

corporation other than the taxpayer, any member of the Tax

Commission may compel by subpoena the production of such books,

records, papers, vouchers, accounts or documents by the party in

possession for inspection by employees or agents of the Tax

Commission. Failure to obey such a subpoena issued pursuant to this

subsection shall be punishable in the same manner as provided for in

Section 243 of this title.

(c) It shall be lawful for the Tax Commission, or for any

employee or agent of the Tax Commission by it designated, to take

the oath of any person signing any application, deposition,

statement, report or return required by the Tax Commission in the

administration of this article or of any state tax law.