{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-120","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-120","heading":"Out-of-State Tax Collections Enforcement Act of 2017","body":"A. This act shall be known and may be cited as the \"Out-of-\n\nState Tax Collections Enforcement Act of 2017\".\n\nB. For the purpose of collecting taxes owed to this state, the\n\nOklahoma Tax Commission may establish and maintain a division to be\n\nknown as the \"Out-of-State Tax Collections Enforcement Division\".\n\nPursuant to Section 262 of Title 68 of the Oklahoma Statutes, the\n\nTax Commission may contract with out-of-state private auditors or\n\naudit firms and may require any person performing an audit to be\n\nfirst approved by the Tax Commission.\n\nC. The Tax Commission may employ full-time, unclassified, out-\n\nof-state tax auditors or full-time-equivalent contracted auditors to\n\nstaff the Division who shall perform audit functions related to\n\nenhancing:\n\n1. Sales and use tax collections related to sales or\n\ntransactions involving residents of Oklahoma and out-of-state\n\nvendors with a nexus to the State of Oklahoma; and\n\n2. Collections of any other unpaid taxes owed the State of\n\nOklahoma by out-of-state individuals, firms and corporations.\n\nD. For purposes of this section, the term \"audit function\"\n\nincludes but is not limited to the auditing of the books of\n\nindividuals, firms and corporations which the Tax Commission\n\nbelieves may owe the State of Oklahoma additional tax monies.\n\nE. The Tax Commission shall annually submit a report to the\n\nGovernor, President Pro Tempore of the Senate and Speaker of the\n\nHouse of Representatives listing the number of individuals, firms\n\nand corporations audited, the types of taxes audited, the amount of\n\ntaxes assessed and the amount of taxes collected as the result of\n\nsuch audits.","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":"789e64b835f4adef65969c3705c99e819845768c4fab8e77e9909f6becbc3354","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-119","next":"us-ok/okla.-stat.-tit.-68-68-1201"},"notice":"GroundRules: Original legal text. Not legal advice."}