See the following versions:

68 O.S. § 2357.22 — under Title 68 — Revenue and Taxation.

68 O.S. § 2357.22

OS 68-2357.22v1 (HB 3051, Laws 2024, c. 143, § 1). OS 68-2357.22v2 (SB 2038, Laws 2024, c. 452, § 153).