{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-262","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-262","heading":"Audits of entities believed to owe additional taxes","body":"The Oklahoma Tax Commission may contract with private auditors\n\nor audit firms to audit the books of individuals, firms, or\n\ncorporations which the Tax Commission believes may owe the State of\n\nOklahoma additional tax monies. The Tax Commission may contract and\n\nmay expend monies from the Oklahoma Tax Commission Reimbursement\n\nFund to enter into such contracts. However, in no instance shall\n\nany such contract be paid upon a percentage basis, or on any basis\n\nwhereby the compensation under the contract is dependent upon the\n\namount of monies collected. Any such contract containing a\n\nprovision whereby the compensation is conditioned upon or measured\n\ndirectly or indirectly by the amount of money collected shall be\n\nvoid and unenforceable. The Tax Commission may contract and may\n\nexpend monies from the Oklahoma Tax Commission Reimbursement Fund in\n\npayment of a reasonable fee of the delivered funds in payment of\n\ncontracts entered into with temporary service companies or\n\nprofessional collection agencies as necessary for the collection of\n\ndelinquent taxes or other monies owed to the state. Such payment\n\nshall not be made until the funds have been deposited with the Tax\n\nCommission. Temporary employees or contractors hereunder shall not\n\ndisclose confidential tax information except as authorized by\n\nSection 205 of this title, subject to the penalties contained\n\ntherein.","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":"3511e3e16a8b4e87b36717952e671c130335ed14eff49ad60ffc075c5652ac84","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-261","next":"us-ok/okla.-stat.-tit.-68-68-263"},"notice":"GroundRules: Original legal text. Not legal advice."}