Okla. Stat. tit. 68, § 68-3205: Rules and regulations - Documentary Stamp Tax Unit

The Oklahoma Tax Commission shall prescribe such rules and

regulations as it may deem necessary to carry out the purpose of

Sections 3201 through 3206 of this title. There is hereby created

the Documentary Stamp Tax Unit of the Oklahoma Tax Commission. The

Oklahoma Tax Commission through the Documentary Stamp Tax Unit shall

be responsible for the administration and enforcement of the taxes

as imposed by Section 3201 of this title. The provisions of Section

240 of Title 68 of the Oklahoma Statutes apply to the provisions of

the documentary stamp tax act.