{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-206","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-206","heading":"Examinations or investigations","body":"(a) In the administration of this article or any state tax law,\n\nthe Tax Commission may make, or cause to be made by its employees or\n\nagents, an examination or investigation of the place of business,\n\nthe tangible personal property, equipment and facilities, and the\n\nbooks, records, papers, vouchers, accounts and documents of any\n\ntaxpayer. It shall be the duty of every taxpayer and of every\n\ndirector, officer, agent, or employee of every taxpayer to exhibit\n\nto the Tax Commission, or to the employees or agents of such Tax\n\nCommission, the place of business, the tangible personal property,\n\nequipment and facilities, and the books, records, papers, vouchers,\n\naccounts and documents of such taxpayer, and to facilitate any such\n\nexamination or investigation so far as it may be in his or her power\n\nso to do.\n\n(b) When books, records, papers, vouchers, accounts or documents\n\nof a taxpayer are in the possession of any person, firm or\n\ncorporation other than the taxpayer, any member of the Tax\n\nCommission may compel by subpoena the production of such books,\n\nrecords, papers, vouchers, accounts or documents by the party in\n\npossession for inspection by employees or agents of the Tax\n\nCommission. Failure to obey such a subpoena issued pursuant to this\n\nsubsection shall be punishable in the same manner as provided for in\n\nSection 243 of this title.\n\n(c) It shall be lawful for the Tax Commission, or for any\n\nemployee or agent of the Tax Commission by it designated, to take\n\nthe oath of any person signing any application, deposition,\n\nstatement, report or return required by the Tax Commission in the\n\nadministration of this article or of any state tax law.","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":"7401422c0a8977fa83fb284e9ad77fe2a1ab91dd792282f27dc05d2ea1bedd56","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-205.6","next":"us-ok/okla.-stat.-tit.-68-68-206.1"},"notice":"GroundRules: Original legal text. Not legal advice."}