The Oklahoma Tax Commission may expend monies to pay membership fees in applicable regional or national associations, dues for membership in professional organizations, and registration costs related to virtual or in-person continuing education to comply with mandatory annual hour requirements for Commission members or employees of the Commission who are certified public accountants or licensed attorneys as the Commission deems in the best interest of this state for education and training in tax administration, practices, and procedures, and any other fees required to be paid by an employee in the performance of his or her official duties.