Oklahoma Code § 68-102

Title 68. Revenue And Taxation: Creation - Duties, powers and authority - Membership -
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Appointment and confirmation - Removal -Term - Vacancies - Residency
- Administrator.
The "Oklahoma Tax Commission" is hereby created, and shall
possess such duties, powers and authority as are hereinafter
defined, and as are now or as may hereafter be conferred upon it by
law.  The Tax Commission shall consist of three (3) persons to be
appointed by the Governor of the State of Oklahoma by and with the
consent of the State Senate of the State of Oklahoma.  No more than
two (2) members of the Tax Commission shall be, or shall have been
in the previous six (6) months, members of the same political party.
The members of the Tax Commission shall not be subject to removal
from office at the will and pleasure of the Governor, but may be
removed only for cause and in the manner provided by law for the
removal of state officials not subject to impeachment under the
provision of Section 1, Article VIII, of the Constitution.
The members of the Oklahoma Tax Commission as now constituted
shall continue to serve until the members of the Tax Commission
created by this act are duly appointed, confirmed and qualified.
Within twenty (20) days after the effective date of this act, the
Governor shall appoint a new Tax Commission with the term of office
of one member to expire on the second Monday of January 1955, the
term of office of the second member to expire on the second Monday
of January 1957, and the term of office of the third member to
expire on the second Monday of January 1959.  Except as set out
above the term of office of each member of said Commission shall be
for six (6) years with the term of office of one member of the Tax
Commission expiring on the second Monday of January of each odd-
numbered year.  Provided, however, that a member of the Commission
shall continue to serve after the expiration of his term of office
until his successor is appointed, confirmed and qualified.  In the
event of a vacancy in the membership of the Tax Commission before
the expiration of any term of office, the Governor shall fill such
vacancy for the unexpired term within twenty (20) days, and no
member of the Commission shall be entitled to draw any salary or

perform any service until his appointment is confirmed by the
Senate, if the Senate then be in session.  If the Senate be not in
session, then such member may serve and draw his salary until some
special or regular session convenes; and if his appointment is then
not confirmed within twenty (20) days, he shall cease to perform
such services and cease to draw a salary.
Each member of the Tax Commission shall, at the time of his
appointment, be a resident and citizen of the State of Oklahoma, and
shall devote all of his time to the administration of the affairs of
the Tax Commission.  The Governor shall at the time of making the
initial appointments, and also at the time of making each
appointment to fill a vacancy on the Commission as provided by this
act, designate one member to serve as Chairman, one member to serve
as Vice Chairman and one member to serve as Secretary.
The Oklahoma Tax Commission shall appoint an administrator who
shall serve at the pleasure of the Commission and who shall be the
administrative officer of the Commission and manage the activities
of the employees provided for in Sections 104 and 105 of this title.

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