Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 1 - General Provisions
Section 710:1-1-3 - Statutory citation

Citations to statutes in this Title refer to the last codification of the statute, unless such reference results in a clearly erroneous construction, or where a provision expressly designates otherwise. Statutory references contained in emergency rules and in rules which are not yet finally adopted, but are currently within the promulgation process, will generally refer to the most recent codification.