Renumbered as § 3026 of this title by Laws 1988, c. 162

68 O.S. § 24106 — under Title 68 — Revenue and Taxation.

68 O.S. § 24106

§ 163, eff. January 1, 1992, and by Laws 1991, c. 249, § 3, eff. January 1, 1992.