Oklahoma Code § 68-2377

Title 68. Revenue And Taxation: Prosecutions for failure to file income tax return or for
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filing false return.

Offenses defined by Title 68, O.S. 1961, Section 919, shall be
reported to the appropriate county or district attorney of this
State by the Oklahoma Tax Commission as soon as said offenses are
discovered by the Commission or its agents or employees.  Any other
provision of law to the contrary notwithstanding, the Commission
shall make available to the appropriate county or district attorney,
or to the authorized agent of said county or district attorney, its
records and files pertinent to such prosecutions, and such records
and files shall be fully admissible for the purpose of such
prosecutions.
Added by Laws 1967, c. 334, § 7, emerg. eff. May 18, 1967.
Renumbered from § 2325-1 of this title by Laws 1971, c. 137, § 32,
emerg. eff. May 11, 1971.

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