Oklahoma § 68-2385.20 - Lists of persons filing tax returns

Full text of Oklahoma Oklahoma Statutes § 68-2385.20 — Lists of persons filing tax returns, with citation guidance and answers to common questions.

§ 68-2385.20. Lists of persons filing tax returns

Notwithstanding the provisions of a section of the Uniform Tax

Procedure Act, as same now exists or as same may hereafter be

amended, making the records and files of the Oklahoma Tax Commission

relating to all state tax laws privileged and confidential, the

Oklahoma Tax Commission shall as soon as practicable in each year

cause to be prepared and made available to the public inspection in

the offices of the Oklahoma Tax Commission in Oklahoma City,

Oklahoma, in such manner as it may determine, lists containing the

name and post-office address of each person, whether individual,

corporate or otherwise, making and filing an income tax return with

the Oklahoma Tax Commission.

It is specifically provided that no liability whatsoever, civil

or criminal, shall attach to any member of the Oklahoma Tax

Commission or any employee thereof, for any error or omission of any

name or address, in the preparation and publication of said list.

It is further provided that the provisions of this act shall be

strictly interpreted and shall not be construed as permitting the

disclosure of any other information contained in the records and

Oklahoma Statutes - Title 68. Revenue and Taxation

files of the Tax Commission relating to income tax or to any other

taxes.

Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965.

Renumbered from § 2349 of this title by Laws 1971, c. 137, § 32,

emerg. eff. May 11, 1971.

Source: official Oklahoma text · Last verified 2026-08-27

Frequently Asked Questions About Oklahoma § 68-2385.20

What does Oklahoma Statutes § 68-2385.20 cover?

Section 68-2385.20 ("Lists of persons filing tax returns") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Oklahoma § 68-2385.20?

A common citation format is "Oklahoma Statutes § 68-2385.20" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Oklahoma law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.

How does Oklahoma § 68-2385.20 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.