Okla. Stat. tit. 68, § 68-206.1: Tax Commission - Examinations and inspections outside

state - Compensation and expenses.

When it is deemed advisable by the Oklahoma Tax Commission to

examine or inspect the books and records of any taxpayer at a

location outside this state, the necessary and reasonable expenses

of the Tax Commission or its employees incurred in the examination

or inspection shall be reimbursed by the state. Reimbursements for

all necessary and reasonable expenses provided for in this section

may exceed the limits authorized by the State Travel Reimbursement

Act.