Renumbered as §3119 of this title by Laws 1988, c

68 O.S. § 24323.1 — under Title 68 — Revenue and Taxation.

68 O.S. § 24323.1

162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.