Oklahoma § 68-410 - Administration and enforcement of Article

§ 68-410. Administration and enforcement of Article

The Tax Commission shall administer and enforce all provisions

of this article. It shall have the power to enter upon the premises

of any taxpayer and to examine, or cause to be examined by an agent

or representative designated by it for such purpose, any books,

invoices, papers, records or memoranda bearing upon the amount of

taxes payable, and to secure other information directly concerned in

the enforcement of this article.

Laws 1965, c. 238, § 2.