See the following versions:

68 O.S. § 3638 — under Title 68 — Revenue and Taxation.

68 O.S. § 3638

OS 68-3638v1 (SB 737, Laws 2023, c. 276, § 2). OS 68-3638v2 (HB 2459, Laws 2023, c. 347, § 3).