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§ 105. Attorneys for Commission

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 1. Oklahoma Tax Commission (Refs & Annos)
68 Okl.St.Ann. § 105
§ 105. Attorneys for Commission
A. The Tax Commission shall employ a Chief Attorney to be designated “General Counsel” and other attorneys each to be designated “attorney” who shall be the legal advisors for the Commission and are authorized to appear for and represent the Commission in any and all litigation that may arise in the discharge of its duties.
B. The General Counsel or the district attorney shall initiate criminal actions for violations of the tax laws of this state in the district court of the county in which the defendant resides or maintains a place of business. The attorneys for the Tax Commission may prosecute such criminal actions or may, upon request of a district attorney, appear and assist in the prosecution of such actions initiated by the district attorney.
C. For purposes of this section, the term “tax laws of this state” means any law of the State of Oklahoma which levies, imposes, provides for administration of, or in any way relates to a tax, fee, or revenue raising property which is collected by or required to be deposited with the Commission.
D. The General Counsel and attorneys shall devote all of their time to the Commission and their salaries shall be fixed by the Commission.

Credits

Laws 1965, c. 235, § 1, emerg. eff. June 17, 1965; Laws 1968, c. 227, § 1, emerg. eff. April 23, 1968; Laws 1976, c. 232, § 10, emerg. eff. June 15, 1976; Laws 1980, c. 269, § 8, emerg. eff. June 11, 1980; Laws 1983, c. 275, § 3, emerg. eff. June 24, 1983; Laws 1984, c. 292, § 10, operative July 1, 1984; Laws 1985, c. 345, § 14, emerg. eff. July 30, 1985.
68 Okl. St. Ann. § 105, OK ST T. 68 § 105
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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