{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-236","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-236","heading":"Agents, accountants, attorneys or other persons","body":"representing taxpayers before Commission.\n\nThe Tax Commission may prescribe rules and regulations governing\n\nthe recognition of agents, accountants, attorneys, or other persons\n\nrepresenting taxpayers before the Tax Commission, and may require\n\nthat such person, before being recognized as representatives of\n\ntaxpayers, shall make a proper showing that they are of good\n\ncharacter and in good repute and are possessed of the necessary\n\nqualifications to enable them to render such taxpayers valuable\n\nservices, and are otherwise competent to advise and assist such\n\ntaxpayers in the preparation of reports, returns or cases to be\n\nfiled with or heard before the Tax Commission. The Tax Commission\n\nmay, after due notice and an opportunity for hearing, suspend and\n\ndisbar from further practice before the Tax Commission any such\n\nperson, agent, accountant or attorney shown to be incompetent or\n\ndisreputable or who refuses to comply with the said rules and\n\nregulations, or who shall, with intent to defraud, in any manner\n\nwillfully and knowingly deceive, mislead, or threaten any taxpayer\n\nor prospective client by words, circular, letter, or by\n\nadvertisement, or who shall advise a taxpayer to file a fraudulent\n\nor false report or return, or who shall prepare a false or\n\nfraudulent report or return in any particular whatsoever, or who\n\nshall assist, aid or abet any taxpayer in concealing any information\n\npertaining to said taxpayer's books, records, reports or returns, or\n\nwho shall delay proceedings of the Tax Commission to assist a\n\ntaxpayer in disposing of or concealing property upon which a levy\n\ncould be made for the collection of taxes accrued, or who shall be\n\nin default in payment of taxes or filing reports or returns under\n\nany 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":"38a0abeb3ac51e7cc1e0d0833ccbd78fd2d56f35ae4ce9d05865619da8d308db","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2359","next":"us-ok/okla.-stat.-tit.-68-68-2360"},"notice":"GroundRules: Original legal text. Not legal advice."}