Renumbered as § 3011 of this title by Laws 1988, c. 162

68 O.S. § 2491 — under Title 68 — Revenue and Taxation.

68 O.S. § 2491

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