{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-205","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-205","heading":"Records and files of Commission confidential and","body":"privileged - Exceptions - Report.\n\nA. The records and files of the Oklahoma Tax Commission\n\nconcerning the administration of the Uniform Tax Procedure Code or\n\nof any state tax law shall be considered confidential and\n\nprivileged, except as otherwise provided for by law, and neither the\n\nTax Commission nor any employee engaged in the administration of the\n\nTax Commission or charged with the custody of any such records or\n\nfiles nor any person who may have secured information from the Tax\n\nCommission shall disclose any information obtained from the records\n\nor files or from any examination or inspection of the premises or\n\nproperty of any person.\n\nB. Except as provided in paragraph 26 of subsection C of this\n\nsection, neither the Tax Commission nor any employee engaged in the\n\nadministration of the Tax Commission or charged with the custody of\n\nany such records or files shall be required by any court of this\n\nstate to produce any of the records or files for the inspection of\n\nany person or for use in any action or proceeding, except when the\n\nrecords or files or the facts shown thereby are directly involved in\n\nan action or proceeding pursuant to the provisions of the Uniform\n\nTax Procedure Code or of the state tax law, or when the\n\ndetermination of the action or proceeding will affect the validity\n\nor the amount of the claim of the state pursuant to any state tax\n\nlaw, or when the information contained in the records or files\n\nconstitutes evidence of violation of the provisions of the Uniform\n\nTax Procedure Code or of any state tax law.\n\nC. The provisions of this section shall not prevent the Tax\n\nCommission, or with respect to the Oklahoma Department of Commerce\n\nin administration of the Oklahoma Rural Jobs Act as provided by\n\nparagraph 22 of this subsection, from disclosing the following\n\ninformation and no liability whatsoever, civil or criminal, shall\n\nattach to any member of the Tax Commission, or the Oklahoma\n\nDepartment of Commerce as applicable, or any employee thereof for\n\nany error or omission in 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\nUniform Tax Procedure Code or of any state tax law;\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 entered into by the Tax Commission\n\nand other state agencies or agencies of the federal government;\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\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 Tax Commission of any\n\ninformation or evidence in the possession of or contained in any\n\nreport or return filed with any other division of the Tax\n\nCommission;\n\n7. The furnishing, at the discretion of the Tax Commission, of\n\nany information disclosed by its records or files to any official\n\nperson or 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 the\n\nUnited States. The provisions of this paragraph shall include the\n\nfurnishing of information by the Tax Commission to a county assessor\n\nto determine the amount of gross household income pursuant to the\n\nprovisions of Section 8C of Article X of the Oklahoma Constitution\n\nor Section 2890 of this title. The Tax Commission shall promulgate\n\nrules to give guidance to the county assessors regarding the type of\n\ninformation which may be used by the county assessors in determining\n\nthe amount of gross household income pursuant to Section 8C of\n\nArticle X of the Oklahoma Constitution or Section 2890 of this\n\ntitle. The provisions of this paragraph shall also include the\n\nfurnishing of information to the State Treasurer for the purpose of\n\nadministration of the Uniform Unclaimed Property Act;\n\n8. The furnishing of information to other state agencies for\n\nthe limited purpose of aiding in the collection of debts owed by\n\nindividuals to such requesting agencies;\n\n9. The furnishing of information requested by any member of the\n\ngeneral public and stated in the sworn lists or schedules of taxable\n\nproperty of public service corporations organized, existing, or\n\ndoing business in this state which are submitted to and certified by\n\nthe State Board of Equalization pursuant to the provisions of\n\nSection 2858 of this title and Section 21 of Article X of the\n\nOklahoma Constitution, provided such information would be a public\n\nrecord if filed pursuant to Sections 2838 and 2839 of this title on\n\nbehalf of a corporation other than a public service corporation;\n\n10. The furnishing of information requested by any member of\n\nthe general public and stated in the findings of the Tax Commission\n\nas to the adjustment and equalization of the valuation of real and\n\npersonal property of the counties of the state, which are submitted\n\nto and certified by the State Board of Equalization pursuant to the\n\nprovisions of Section 2865 of this title and Section 21 of Article X\n\nof the Oklahoma Constitution;\n\n11. The furnishing of information as to the issuance or\n\nrevocation of any tax permit, license or exemption by the Tax\n\nCommission as provided for by law. Such information shall be\n\nlimited to the name of the person issued the permit, license or\n\nexemption, the name of the business entity authorized to engage in\n\nbusiness pursuant to the permit, license or exemption, the address\n\nof the business entity and the grounds for revocation;\n\n12. The posting of notice of revocation of any tax permit or\n\nlicense upon the premises of the place of business of any business\n\nentity which has had any tax permit or license revoked by the Tax\n\nCommission as provided for by law. Such notice shall be limited to\n\nthe name of the person issued the permit or license, the name of the\ne address\n\nof the business entity and the grounds for revocation;\n\n12. The posting of notice of revocation of any tax permit or\n\nlicense upon the premises of the place of business of any business\n\nentity which has had any tax permit or license revoked by the Tax\n\nCommission as provided for by law. Such notice shall be limited to\n\nthe name of the person issued the permit or license, the name of the\n\nbusiness entity authorized to engage in business pursuant to the\n\npermit or license, the address of the business entity and the\n\ngrounds for revocation;\n\n13. The furnishing of information upon written request by any\n\nmember of the general public as to the outstanding and unpaid amount\n\ndue and owing by any taxpayer of this state for any delinquent tax,\n\ntogether with penalty and interest, for which a tax warrant or a\n\ncertificate of indebtedness has been filed pursuant to law;\n\n14. After the filing of a tax warrant pursuant to law, the\n\nfurnishing of information upon written request by any member of the\n\ngeneral public as to any agreement entered into by the Tax\n\nCommission concerning a compromise of tax liability for an amount\n\nless than the amount of tax liability stated on such warrant;\n\n15. The disclosure of information necessary to complete the\n\nperformance of any contract authorized by this title to any person\n\nwith whom the Tax Commission has contracted;\n\n16. The disclosure of information to any person for a purpose\n\nas authorized by the taxpayer pursuant to a waiver of\n\nconfidentiality. The waiver shall be in writing and shall be made\n\nupon such form as the Tax Commission may prescribe;\n\n17. The disclosure of information required in order to comply\n\nwith the provisions of Section 2369 of this title;\n\n18. The disclosure to an employer, as defined in Sections\n\n2385.1 and 2385.3 of this title, of information required in order to\n\ncollect the tax imposed by Section 2385.2 of this title;\n\n19. The disclosure to a plaintiff of a corporation’s last-known\n\naddress shown on the records of the Franchise Tax Division of the\n\nTax Commission in order for such plaintiff to comply with the\n\nrequirements of Section 2004 of Title 12 of the Oklahoma Statutes;\n\n20. 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 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 Tax Commission as an expert witness or as a\n\nwitness whose area of knowledge or expertise specifically addresses\n\nthe issue addressed in the protest or claim for refund. Such\n\ndisclosure to a witness shall be limited to information pertaining\n\nto the specific knowledge of that witness as to the transaction or\n\nrelationship between taxpayer and witness;\n\n21. The disclosure of information necessary to implement an\n\nagreement authorized by Section 2702 of this title when such\n\ninformation is directly involved in the resolution of issues arising\n\nout of the enforcement of a municipal sales tax ordinance. Such\n\ndisclosure shall be to the governing body or to the municipal\n\nattorney, if so designated by the governing body;\n\n22. The furnishing of information regarding incentive payments\n\nmade pursuant to the provisions of Sections 3601 through 3609 of\n\nthis title, incentive payments made pursuant to the provisions of\n\nSections 3501 through 3508 of this title, or tax credits claimed\n\npursuant to the provisions of Sections 3930 through 3937 of this\n\ntitle;\n\n23. 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\nrsuant to the provisions of Sections 3930 through 3937 of this\n\ntitle;\n\n23. 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\n24. The furnishing of information as to the amount of state\n\nrevenue affected by the issuance or granting of any tax permit,\n\nlicense, exemption, deduction, credit or other tax preference by the\n\nTax Commission as provided for by law. Such information shall be\n\nlimited to the type of permit, license, exemption, deduction, credit\n\nor other tax preference issued or granted, the date and duration of\n\nsuch permit, license, exemption, deduction, credit or other tax\n\npreference and the amount of such revenue. The provisions of this\n\nparagraph shall not authorize the disclosure of the name of the\n\nperson issued such permit, license, exemption, deduction, credit or\n\nother tax preference, or the name of the business entity authorized\n\nto engage in business pursuant to the permit, license, exemption,\n\ndeduction, credit or other tax preference;\n\n25. The examination of records and files of a person or entity\n\nby the Oklahoma State Bureau of Narcotics and Dangerous Drugs\n\nControl, district attorney or the Attorney General pursuant to a\n\ncourt order by a magistrate in whose territorial jurisdiction the\n\nperson or entity resides, or where the Tax Commission records and\n\nfiles are physically located. Such an order may only be issued upon\n\na sworn application by an agent of the Oklahoma State Bureau of\n\nNarcotics and Dangerous Drugs Control or the Attorney General,\n\ncertifying that the person or entity whose records and files are to\n\nbe examined is the target of an ongoing investigation of a felony\n\nviolation of the Uniform Controlled Dangerous Substances Act and\n\nthat information resulting from such an examination would likely be\n\nrelevant to that investigation. Any records or information obtained\n\npursuant to such an order may only be used by the Oklahoma State\n\nBureau of Narcotics and Dangerous Drugs Control, district attorney\n\nor the Attorney General in the investigation and prosecution of a\n\nfelony violation of the Uniform Controlled Dangerous Substances Act\n\nor money laundering pursuant to Section 2001 of Title 21 of the\n\nOklahoma Statutes. Any such order issued pursuant to this\n\nparagraph, along with the underlying application, shall be sealed\n\nand not disclosed to the person or entity whose records were\n\nexamined, for a period of ninety (90) days. The issuing magistrate\n\nmay grant extensions of such period upon a showing of good cause in\n\nfurtherance of the investigation. Upon the expiration of ninety\n21 of the\n\nOklahoma Statutes. Any such order issued pursuant to this\n\nparagraph, along with the underlying application, shall be sealed\n\nand not disclosed to the person or entity whose records were\n\nexamined, for a period of ninety (90) days. The issuing magistrate\n\nmay grant extensions of such period upon a showing of good cause in\n\nfurtherance of the investigation. Upon the expiration of ninety\n\n(90) days and any extensions granted by the magistrate, a copy of\n\nthe application and order shall be served upon the person or entity\n\nwhose records were examined, along with a copy of the records or\n\ninformation actually provided by the Tax Commission;\n\n26. The disclosure of information, as prescribed by this\n\nparagraph, which is related to the proposed or actual usage of tax\n\ncredits pursuant to Section 2357.7 of this title, the Small Business\n\nCapital Formation Incentive Act or the Rural Venture Capital\n\nFormation Incentive Act. Unless the context clearly requires\n\notherwise, the terms used in this paragraph shall have the same\n\nmeaning as defined by Section 2357.7, 2357.61 or 2357.72 of this\n\ntitle. The disclosure of information authorized by this paragraph\n\nshall include:\n\na. the legal name of any qualified venture capital\n\ncompany, qualified small business capital company or\n\nqualified rural small business capital company,\n\nb. the identity or legal name of any person or entity\n\nthat is a shareholder or partner of a qualified\n\nventure capital company, qualified small business\n\ncapital company or qualified rural small business\n\ncapital company,\n\nc. the identity or legal name of any Oklahoma business\n\nventure, Oklahoma small business venture or Oklahoma\n\nrural small business venture in which a qualified\n\ninvestment has been made by a capital company, or\n\nd. the amount of funds invested in a qualified venture\n\ncapital company, the amount of qualified investments\n\nin a qualified small business capital company or\n\nqualified rural small business capital company and the\n\namount of investments made by a qualified venture\n\ncapital company, qualified small business capital\n\ncompany, or qualified rural small business capital\n\ncompany;\n\n27. The disclosure of specific information as required by\n\nSection 46 of Title 62 of the Oklahoma Statutes;\n\n28. The disclosure of specific information as required by\n\nSection 205.5 of this title;\n\n29. The disclosure of specific information as required by\n\nSection 205.6 of this title;\n\n30. The disclosure of information to the State Treasurer\n\nnecessary to implement Section 2368.27 of this title;\n\n31. The disclosure of specific information to the Oklahoma\n\nHealth Care Authority for purposes of determining eligibility for\n\ncurrent or potential recipients of assistance from the Oklahoma\n\nMedicaid Program;\n\n32. The disclosure of information to the Oklahoma Department of\n\nVeterans Affairs including but not limited to the name and basis for\n\neligibility of each individual who qualifies for the sales tax\n\nexemption authorized in paragraph 34 of Section 1357 of this title;\n\n33. The disclosure of information to the Oklahoma Medical\n\nMarijuana Authority for the purposes of compliance with the Oklahoma\n\nMedical Marijuana and Patient Protection Act or Section 420 et seq.\n\nof Title 63 of the Oklahoma Statutes; or\n\n34. The disclosure of information required in order to comply\n\nwith the provisions of subsection H of Section 2902 of this title.\n\nD. The Tax Commission shall cause to be prepared and made\n\navailable for public inspection in the office of the Tax Commission\n\nin such manner as it may determine an annual list containing the\n\nname and post office address of each person, whether individual,\n\ncorporate or otherwise, making and filing an income tax return with\n\nthe Tax Commission.\n\nIt is specifically provided that no liability whatsoever, civil\n\nor criminal, shall attach to any member of the Tax Commission or any\npection in the office of the Tax Commission\n\nin such manner as it may determine an annual list containing the\n\nname and post office address of each person, whether individual,\n\ncorporate or otherwise, making and filing an income tax return with\n\nthe Tax Commission.\n\nIt is specifically provided that no liability whatsoever, civil\n\nor criminal, shall attach to any member of the Tax Commission or any\n\nemployee thereof for any error or omission of any name or address in\n\nthe preparation and publication of the list.\n\nE. The Tax Commission shall prepare or cause to be prepared a\n\nreport on all provisions of state tax law that reduce state revenue\n\nthrough exclusions, deductions, credits, exemptions, deferrals or\n\nother preferential tax treatments. The report shall be prepared not\n\nlater than October 1 of each even-numbered year and shall be\n\nsubmitted to the Governor, the President Pro Tempore of the Senate\n\nand the Speaker of the House of Representatives. The Tax Commission\n\nmay prepare and submit supplements to the report at other times of\n\nthe year if additional or updated information relevant to the report\n\nbecomes available. The report shall include, for the previous\n\nfiscal year, the Tax Commission’s best estimate of the amount of\n\nstate revenue that would have been collected but for the existence\n\nof each such exclusion, deduction, credit, exemption, deferral or\n\nother preferential tax treatment allowed by law. The Tax Commission\n\nmay request the assistance of other state agencies as may be needed\n\nto prepare the report. The Tax Commission is authorized to require\n\nany recipient of a tax incentive or tax expenditure to report to the\n\nTax Commission such information as requested so that the Tax\n\nCommission may fulfill its obligations as required by this\n\nsubsection. The Tax Commission may require this information to be\n\nsubmitted in an electronic format. The Tax Commission may disallow\n\nany claim of a person for a tax incentive due to its failure to file\n\na report as required under the authority of this subsection.\n\nF. It is further provided that the provisions of this section\n\nshall be strictly interpreted and shall not be construed as\n\npermitting the disclosure of any other information contained in the\n\nrecords and files of the Tax Commission relating to income tax or to\n\nany other taxes.\n\nG. Unless otherwise provided for in this section, any violation\n\nof the provisions of this section shall constitute a misdemeanor and\n\nshall be punishable by the imposition of a fine not exceeding One\n\nThousand Dollars ($1,000.00) or by imprisonment in the county jail\n\nfor a term not exceeding one (1) year, or by both such fine and\n\nimprisonment, and the offender shall be removed or dismissed from\n\noffice.\n\nH. Offenses described in Section 2376 of this title shall be\n\nreported to the appropriate district attorney of this state by the\n\nTax Commission as soon as the offenses are discovered by the Tax\n\nCommission or its agents or employees. The Tax Commission shall\n\nmake available to the appropriate district attorney or to the\n\nauthorized agent of the district attorney its records and files\n\npertinent to prosecutions, and such records and files shall be fully\n\nadmissible as evidence for the purpose of such prosecutions.","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":"c89e8bdc65854c676622ffc482f998d0ab3e64680515736624c48be4dd048ed3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-204","next":"us-ok/okla.-stat.-tit.-68-68-205.1"},"notice":"GroundRules: Original legal text. Not legal advice."}