Okla. Stat. tit. 68, § 68-262: Audits of entities believed to owe additional taxes

The Oklahoma Tax Commission may contract with private auditors

or audit firms to audit the books of individuals, firms, or

corporations which the Tax Commission believes may owe the State of

Oklahoma additional tax monies. The Tax Commission may contract and

may expend monies from the Oklahoma Tax Commission Reimbursement

Fund to enter into such contracts. However, in no instance shall

any such contract be paid upon a percentage basis, or on any basis

whereby the compensation under the contract is dependent upon the

amount of monies collected. Any such contract containing a

provision whereby the compensation is conditioned upon or measured

directly or indirectly by the amount of money collected shall be

void and unenforceable. The Tax Commission may contract and may

expend monies from the Oklahoma Tax Commission Reimbursement Fund in

payment of a reasonable fee of the delivered funds in payment of

contracts entered into with temporary service companies or

professional collection agencies as necessary for the collection of

delinquent taxes or other monies owed to the state. Such payment

shall not be made until the funds have been deposited with the Tax

Commission. Temporary employees or contractors hereunder shall not

disclose confidential tax information except as authorized by

Section 205 of this title, subject to the penalties contained

therein.