Oklahoma Code § 68-114

Title 68. Revenue And Taxation: Payment of fees for employees in performance of duties
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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.

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