{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-102","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-102","heading":"Creation - Duties, powers and authority - Membership -","body":"Appointment and confirmation - Removal -Term - Vacancies - Residency\n\n- Administrator.\n\nThe \"Oklahoma Tax Commission\" is hereby created, and shall\n\npossess such duties, powers and authority as are hereinafter\n\ndefined, and as are now or as may hereafter be conferred upon it by\n\nlaw. The Tax Commission shall consist of three (3) persons to be\n\nappointed by the Governor of the State of Oklahoma by and with the\n\nconsent of the State Senate of the State of Oklahoma. No more than\n\ntwo (2) members of the Tax Commission shall be, or shall have been\n\nin the previous six (6) months, members of the same political party.\n\nThe members of the Tax Commission shall not be subject to removal\n\nfrom office at the will and pleasure of the Governor, but may be\n\nremoved only for cause and in the manner provided by law for the\n\nremoval of state officials not subject to impeachment under the\n\nprovision of Section 1, Article VIII, of the Constitution.\n\nThe members of the Oklahoma Tax Commission as now constituted\n\nshall continue to serve until the members of the Tax Commission\n\ncreated by this act are duly appointed, confirmed and qualified.\n\nWithin twenty (20) days after the effective date of this act, the\n\nGovernor shall appoint a new Tax Commission with the term of office\n\nof one member to expire on the second Monday of January 1955, the\n\nterm of office of the second member to expire on the second Monday\n\nof January 1957, and the term of office of the third member to\n\nexpire on the second Monday of January 1959. Except as set out\n\nabove the term of office of each member of said Commission shall be\n\nfor six (6) years with the term of office of one member of the Tax\n\nCommission expiring on the second Monday of January of each odd-\n\nnumbered year. Provided, however, that a member of the Commission\n\nshall continue to serve after the expiration of his term of office\n\nuntil his successor is appointed, confirmed and qualified. In the\n\nevent of a vacancy in the membership of the Tax Commission before\n\nthe expiration of any term of office, the Governor shall fill such\n\nvacancy for the unexpired term within twenty (20) days, and no\n\nmember of the Commission shall be entitled to draw any salary or\n\nperform any service until his appointment is confirmed by the\n\nSenate, if the Senate then be in session. If the Senate be not in\n\nsession, then such member may serve and draw his salary until some\n\nspecial or regular session convenes; and if his appointment is then\n\nnot confirmed within twenty (20) days, he shall cease to perform\n\nsuch services and cease to draw a salary.\n\nEach member of the Tax Commission shall, at the time of his\n\nappointment, be a resident and citizen of the State of Oklahoma, and\n\nshall devote all of his time to the administration of the affairs of\n\nthe Tax Commission. The Governor shall at the time of making the\n\ninitial appointments, and also at the time of making each\n\nappointment to fill a vacancy on the Commission as provided by this\n\nact, designate one member to serve as Chairman, one member to serve\n\nas Vice Chairman and one member to serve as Secretary.\n\nThe Oklahoma Tax Commission shall appoint an administrator who\n\nshall serve at the pleasure of the Commission and who shall be the\n\nadministrative officer of the Commission and manage the activities\n\nof the employees provided for in Sections 104 and 105 of this title.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"198e17f139b5b747022c223183de2c77bd29b7118caa8c86bbcd867d265f91b6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1019","next":"us-ok/okla.-stat.-tit.-68-68-102.1"},"notice":"GroundRules: Original legal text. Not legal advice."}