{"data":{"id":"us-ok/okla.-stat.-tit.-47-47-1170","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 47, § 47-1170","heading":"Confidentiality of reports - Disclosure of information","body":"A. Reports and files of the Corporation Commission concerning\n\nthe administration of the International Registration Plan and the\n\nInternational Fuel Tax Agreement, shall be considered confidential\n\nand privileged, except as otherwise provided for by law, and neither\n\nthe Commission nor any employee engaged in the administration of the\n\nInternational Registration Plan or International Fuel Tax Agreement\n\nor charged with the custody of any such reports or records nor any\n\nperson who may have secured such reports or records from the\n\nCommission shall disclose any information obtained from the reports\n\nor records of any person.\n\nB. The provisions of this section shall not prevent the\n\nCommission from disclosing the following information and no\n\nliability whatsoever, civil or criminal, shall attach to any member\n\nof the Commission or any employee thereof for any error or omission\n\nin the disclosure of such information:\n\n1. The delivery to a taxpayer or a duly authorized\n\nrepresentative of the taxpayer of a copy of any report or any other\n\npaper filed by the taxpayer pursuant to the provisions of the\n\nInternational Registration Plan or the International Fuel Tax\n\nAgreement;\n\n2. The exchange of information that is not protected by the\n\nfederal Privacy Protection Act, 42 U.S.C., Section 2000aa et seq.,\n\npursuant to reciprocal agreements or compacts entered into by the\n\nCommission and other state agencies or agencies of the federal\n\ngovernment;\n\n3. The publication of statistics so classified as to prevent\n\nthe identification of a particular report and the items thereof;\n\n4. The examination of records and files by the State Auditor\n\nand Inspector or the duly authorized agents of the State Auditor and\n\nInspector;\n\n5. The disclosing of information or evidence to the Oklahoma\n\nState Bureau of Investigation, Attorney General, Oklahoma State\n\nBureau of Narcotics and Dangerous Drugs Control, any district\n\nattorney, or agent of any federal law enforcement agency when the\n\ninformation or evidence is to be used by such officials to\n\ninvestigate or prosecute violations of the criminal provisions of\n\nthe Uniform Tax Procedure Code or of any state tax law or of any\n\nfederal crime committed against this state. Any information\n\ndisclosed to the Oklahoma State Bureau of Investigation, Attorney\n\nGeneral, Oklahoma State Bureau of Narcotics and Dangerous Drugs\n\nControl, any district attorney, or agent of any federal law\n\nenforcement agency shall be kept confidential by such person and not\n\nbe disclosed except when presented to a court in a prosecution for\n\nviolation of the tax laws of this state or except as specifically\n\nauthorized by law, and a violation by the Oklahoma State Bureau of\n\nInvestigation, Attorney General, Oklahoma State Bureau of Narcotics\n\nand Dangerous Drugs Control, district attorney, or agent of any\n\nfederal law enforcement agency by otherwise releasing the\n\ninformation shall be a felony;\n\n6. The use by any division of the Commission of any information\n\nor evidence in the possession of or contained in any report or\n\nreturn filed or documents obtained by the Commission in the\n\nadministration of the International Fuel Tax Agreement or the\n\nInternational Registration Plan;\n\n7. The furnishing, at the discretion of the Commission, of any\n\ninformation disclosed by its records or files to any official person\n\nor body of this state, any other state, the United States, or\n\nforeign country who is concerned with the administration or\n\nassessment of any similar tax in this state, any other state or\n\nprovince or the United States;\n\n8. The furnishing of information as to the issuance or\n\nrevocation of any registration or license by the Commission as\n\nprovided for by law. Such information shall be limited to the name\n\nof the person issued the permit or license, the name of the business\n\nentity authorized to engage in business pursuant to the permit or\nmilar tax in this state, any other state or\n\nprovince or the United States;\n\n8. The furnishing of information as to the issuance or\n\nrevocation of any registration or license by the Commission as\n\nprovided for by law. Such information shall be limited to the name\n\nof the person issued the permit or license, the name of the business\n\nentity authorized to engage in business pursuant to the permit or\n\nlicense, the address of the business entity, and the grounds for\n\nrevocation;\n\n9. The disclosure of information to any person for a purpose as\n\nauthorized by the taxpayer pursuant to a waiver of confidentiality.\n\nThe waiver shall be in writing and shall be made upon such form as\n\nthe Commission may prescribe;\n\n10. The disclosure of information directly involved in the\n\nresolution of the protest by a taxpayer to an assessment of tax or\n\nadditional tax or the resolution of a claim for a refund filed by a\n\ntaxpayer, including the disclosure of the pendency of an\n\nadministrative proceeding involving such protest or claim, to a\n\nperson called by the Commission as an expert witness or as a witness\n\nwhose area of knowledge or expertise specifically addresses the\n\nissue addressed in the protest or claim for refund. Such disclosure\n\nto a witness shall be limited to information pertaining to the\n\nspecific knowledge of that witness as to the transaction or\n\nrelationship between taxpayer and witness;\n\n11. The furnishing to a prospective purchaser of any business,\n\nor his or her authorized representative, of information relating to\n\nany liabilities, delinquencies, assessments or warrants of the\n\nprospective seller of the business which have not been filed of\n\nrecord, established, or become final and which relate solely to the\n\nseller’s business. Any disclosure under this paragraph shall only\n\nbe allowed upon the presentment by the prospective buyer, or the\n\nbuyer’s authorized representative, of the purchase contract and a\n\nwritten authorization between the parties;\n\n12. The furnishing of information as to the amount of state\n\nrevenue affected by the issuance or granting of any registration or\n\nlicense or credit issued by the Corporation Commission as provided\n\nfor by law. Such information shall be limited to the type of\n\nregistration, license or credit issued or granted, the date and\n\nduration of such registration, license or credit, and the amount of\n\nsuch revenue. The provisions of this paragraph shall not authorize\n\nthe disclosure of the name of the person issued such registration,\n\nlicense, exemption, credit, or the name of the business entity\n\nauthorized to engage in business pursuant to the registration,\n\nlicense or credit.","path":["OK Code","Title 47"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os47.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"990e6d45ae85e44334dbba3c21efbdd67980e50923f76b17d2a2ce072280b4a1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-47-47-1169","next":"us-ok/okla.-stat.-tit.-47-47-12-101"},"notice":"GroundRules: Original legal text. Not legal advice."}