Oklahoma § 68-245 - Verification of reports or returns
Full text of Oklahoma Oklahoma Statutes § 68-245 — Verification of reports or returns, with citation guidance and answers to common questions.
§ 68-245. Verification of reports or returns
Reports or returns or other matter which are required by law to
be verified by oath or affirmation and filed with the Tax Commission
Oklahoma Statutes - Title 68. Revenue and Taxation
may be verified by oath or affirmation taken before a person
authorized to administer oaths, or by a declaration in writing that
the report or return or other matter is signed under the penalties
of perjury. The fact that a report or return or other matter
purports to have been signed by a person shall for all purposes be
prima facie evidence that he in fact signed the report or return or
other matter.
Laws 1965, c. 414, § 2.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-245
What does Oklahoma Statutes § 68-245 cover?
Section 68-245 ("Verification of reports or 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 § 68-245?
A common citation format is "Oklahoma Statutes § 68-245" (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 § 68-245 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.