The Oklahoma Department of Commerce and the Oklahoma Tax Commission shall promulgate rules necessary to implement their respective duties and responsibilities under the provisions of this act. Added by Laws 1997, c. 419, § 7, eff. Jan. 1, 1998.
Rulemaking authority
68 O.S. § 3907 — under Title 68 — Revenue and Taxation.
68 O.S. § 3907