{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-245","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-245","heading":"Verification of reports or returns","body":"Reports or returns or other matter which are required by law to\n\nbe verified by oath or affirmation and filed with the Tax Commission\n\nmay be verified by oath or affirmation taken before a person\n\nauthorized to administer oaths, or by a declaration in writing that\n\nthe report or return or other matter is signed under the penalties\n\nof perjury. The fact that a report or return or other matter\n\npurports to have been signed by a person shall for all purposes be\n\nprima facie evidence that he in fact signed the report or return or\n\nother matter.","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":"d3a98d107404b60616ad4a6c95dff974698bff74ee371b73e00b08fcfe33133d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-24404","next":"us-ok/okla.-stat.-tit.-68-68-246"},"notice":"GroundRules: Original legal text. Not legal advice."}