Oklahoma Code § 68-105.1

Title 68. Revenue And Taxation: Designation of peace officer to conduct personnel
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investigations and background checks.

The Oklahoma Tax Commission shall have the authority to
designate as a peace officer one (1) employee in the position of
Director of Safety and Security whose duties include conducting
personnel investigations, background checks, and assisting with
security of Oklahoma Tax Commission facilities.  An employee
designated as a peace officer pursuant to this section shall be
certified pursuant to Section 3311 of Title 70 of the Oklahoma
Statutes and have the authority to review information contained in
the files of federal, state, or local law enforcement officials in
order to conduct the investigations prescribed by this section.  The
employee designated as a peace officer shall not be authorized to
conduct any type of investigations related to violations of the tax
laws of this state which would also include criminal investigations.

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