{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-248","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-248","heading":"Commission may require taxpayer to furnish certain","body":"information.\n\nIn addition to information required on any state tax return or\n\nreport prescribed by the Oklahoma Tax Commission, upon request or\n\ndemand for production of information by the Commission, or its duly\n\nauthorized agent, a state taxpayer shall furnish any information\n\ndeemed necessary to determine the amount of state tax liability.\n\nNotwithstanding Section 205 of this title the Commission shall have\n\nthe power to compel the production of books, records or papers of\n\nany person, firm, association, partnership, corporation or other\n\nlegal entity regarding the business, property, assets or effects of\n\nany Oklahoma taxpayer which may be necessary to a determination of\n\nstate tax liability of such taxpayer, including any books, records\n\nor papers necessary to obtain or verify information necessary for\n\nresolution of a protest by a taxpayer to an assessment of tax or\n\nadditional tax or to the resolution of a claim for refund filed by a\n\ntaxpayer. If the information is deemed confidential or proprietary\n\nby the person, firm, association, partnership, corporation or other\n\nlegal entity, no production can be compelled pending a hearing on\n\nthe nature and extent of the production of privileged and\n\nconfidential information.","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":"6d4260ab6d3b455df0a1461ba3ad282134fa3564c0a1dfb753f6b3c5d3d3709f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-247","next":"us-ok/okla.-stat.-tit.-68-68-2481.4"},"notice":"GroundRules: Original legal text. Not legal advice."}