Oklahoma § 68-248 - Commission may require taxpayer to furnish certain
Full text of Oklahoma Oklahoma Statutes § 68-248 — Commission may require taxpayer to furnish certain, with citation guidance and answers to common questions.
§ 68-248. Commission may require taxpayer to furnish certain
information.
In addition to information required on any state tax return or
report prescribed by the Oklahoma Tax Commission, upon request or
demand for production of information by the Commission, or its duly
authorized agent, a state taxpayer shall furnish any information
deemed necessary to determine the amount of state tax liability.
Notwithstanding Section 205 of this title the Commission shall have
the power to compel the production of books, records or papers of
any person, firm, association, partnership, corporation or other
legal entity regarding the business, property, assets or effects of
any Oklahoma taxpayer which may be necessary to a determination of
state tax liability of such taxpayer, including any books, records
or papers necessary to obtain or verify information necessary for
resolution of a protest by a taxpayer to an assessment of tax or
additional tax or to the resolution of a claim for refund filed by a
taxpayer. If the information is deemed confidential or proprietary
by the person, firm, association, partnership, corporation or other
legal entity, no production can be compelled pending a hearing on
the nature and extent of the production of privileged and
confidential information.
Added by Laws 1983, c. 275, § 16, emerg. eff. June 24, 1983.
Amended by Laws 1990, c. 339, § 3, emerg. eff. May 31, 1990.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-248
What does Oklahoma Statutes § 68-248 cover?
Section 68-248 ("Commission may require taxpayer to furnish certain") 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 § 68-248?
A common citation format is "Oklahoma Statutes § 68-248" (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 § 68-248 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.