{"data":{"id":"us-ok/okla.-stat.-tit.-47-47-3-107","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 47, § 47-3-107","heading":"Records – Confidentiality - Maintenance","body":"A. All records of Service Oklahoma, other than those declared\n\nby law to be confidential for the use of Service Oklahoma, shall be\n\nopen to public inspection during normal business hours.\n\nB. The records and files of Service Oklahoma concerning any\n\nstate tax law shall be considered confidential and privileged,\n\nexcept as otherwise provided by law, and neither Service Oklahoma\n\nnor any employee engaged in the administration of Service Oklahoma\n\nor charged with the custody of any such records or files nor any\n\nperson who may have secured information from Service Oklahoma shall\n\ndisclose any information obtained from the records or files or from\n\nany examination or inspection of the premises or property of any\n\nperson.\n\nC. The Director shall supervise the maintenance of all records\n\nof Service Oklahoma and shall adopt rules concerning the destruction\n\nand retention of records. Records of Service Oklahoma shall not be\n\nsubject to the provisions of:\n\n1. Sections 305 through 317 of Title 67 of the Oklahoma\n\nStatutes or be transferred to the custody or control of the State\n\nArchives Commission;\n\n2. Section 590 of Title 21 of the Oklahoma Statutes; or\n\n3. The Records Management Act, Sections 201 through 215 of\n\nTitle 67 of the Oklahoma Statutes.\n\nIn carrying out the powers and duties of Service Oklahoma, the\n\nDirector may, pursuant to an adopted rule, order destruction of\n\nrecords deemed to no longer be of value to Service Oklahoma.\n\nD. 1. The Director may cause any or all records kept by\n\nService Oklahoma to be photographed, microphotographed,\n\nphotostatted, reproduced on film, or stored on computer storage\n\nmedium. The film or reproducing material shall be of durable\n\nmaterial, and the device used to reproduce the records on the film\n\nor reproducing material shall accurately reproduce and perpetuate\n\nthe original records in all detail.\n\n2. The photostatic copy, photograph, microphotograph,\n\nphotographic film, or computerized image of the original record\n\nshall be deemed to be an original record for all purposes and shall\n\nbe admissible as evidence in all courts or administrative agencies.\n\nA facsimile, exemplification, or certified copy thereof shall be\n\ndeemed to be a transcript, exemplification, or certified copy of the\n\noriginal.\n\n3. The photostatic copies, photographs, microphotographs,\n\nreproduction on film, or computerized images shall be placed in\n\nconveniently accessible files and provisions shall be made for\n\npreserving, examining, and using copies, photographs,\n\nmicrophotographs, reproductions on film, and computerized images.\n\nThe Director is empowered to authorize the disposal, archival\n\nstorage, or the destruction of the original records or papers.","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":"4d47fdfe780626e1b691e01843b3bc302add300cc4b6120bc810c2dbdca08ac8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-47-47-3-106","next":"us-ok/okla.-stat.-tit.-47-47-3-108"},"notice":"GroundRules: Original legal text. Not legal advice."}