Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 90 - Withholding
Subchapter 7 - Audit
Section 710:90-7-2 - Audits; auditors
Universal Citation: OK Admin Code 710:90-7-2
Current through Vol. 42, No. 1, September 16, 2024
(a) Any representative of the Commission holding a certificate of authority may make an examination or investigation of the place of business, tangible personal property, equipment and facilities, and the books, records, papers, vouchers, accounts and documents of any taxpayer. [See: 68 O.S. § 206 ]
(b) It shall be the duty of every taxpayer and every director, officer, or employee of every taxpayer to exhibit to the Commission, or to the employees or agents of such Commission, the items mentioned in (a) of this Section.
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