Renumbered as § 3401 of this title by Laws 1988, c

68 O.S. § 24302.5 — under Title 68 — Revenue and Taxation.

68 O.S. § 24302.5

162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.