Okla. Stat. tit. 68, § 68-248: Commission may require taxpayer to furnish certain

information.

In addition to information required on any state tax return or

report prescribed by the Oklahoma Tax Commission, upon request or

demand for production of information by the Commission, or its duly

authorized agent, a state taxpayer shall furnish any information

deemed necessary to determine the amount of state tax liability.

Notwithstanding Section 205 of this title the Commission shall have

the power to compel the production of books, records or papers of

any person, firm, association, partnership, corporation or other

legal entity regarding the business, property, assets or effects of

any Oklahoma taxpayer which may be necessary to a determination of

state tax liability of such taxpayer, including any books, records

or papers necessary to obtain or verify information necessary for

resolution of a protest by a taxpayer to an assessment of tax or

additional tax or to the resolution of a claim for refund filed by a

taxpayer. If the information is deemed confidential or proprietary

by the person, firm, association, partnership, corporation or other

legal entity, no production can be compelled pending a hearing on

the nature and extent of the production of privileged and

confidential information.