Any employee of Service Oklahoma charged with the duty of administering or assisting in the administration of this act shall, when designated by Service Oklahoma, have the power and authority to administer oaths to taxpayers with the same force and effect as if the oath had been administered by any other officer of the state authorized by the statutes to administer oaths. Added by Laws 1985, c. 179, § 53, operative July 1, 1985. Amended by Laws 2022, c. 282, § 188, emerg. eff. May 19, 2022.
Oklahoma Legal Code