Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 9 - Permits
Section 710:65-9-7 - Information available to the prospective purchaser of an existing business

(a) Access limited to prospective purchaser. The prospective purchaser of any business, or his authorized agent, may request information from the Commission relating to amounts due from the prospective seller of the business.

(b) Information available. In addition to items which are deemed "public records" by other statutory provisions, information regarding liabilities, delinquencies, assessments, or warrants which have not been filed of record, established, or become final, that relate solely to the seller's business may be made available upon proper application.

(c) Application by prospective purchaser. Requests for information made pursuant to this Section shall be made in writing, on a request form prescribed by the Commission. A written authorization between the parties and a copy of the purchase contract must be submitted along with the request.