Oklahoma Code § 68-281

Title 68. Revenue And Taxation: Oklahoma Tax Commission - Coordinating with city and
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county governments to increase sales and use collection.
The Oklahoma Tax Commission shall coordinate with city and
county governments to increase state and local sales and use tax
collections through joint enforcement efforts.  Provided, the Tax
Commission shall maintain central administration, and sales and use
tax remitters shall not be subjected to duplicate audits, reports,
or other collection efforts.

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