Oklahoma Code § 68-339

Title 68. Revenue And Taxation: Cost survey; admissibility
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a.  Where a cost survey, pursuant to recognized statistical and
cost accounting practices, has been made for the trading area in
which the offense is committed, to establish the lowest "cost to the
retailer" and the lowest "cost to the wholesaler", said cost survey
shall be deemed competent evidence to be used in proving the cost to
the person complained against, within the provisions of this act.
b.  Any defendant, or any witness, in any civil action brought
under the provisions of this act, may be required to testify, and
the books, records, invoices, and all other documents of any such
defendant, may be brought into court and introduced as evidence, but
no defendant, or any witness in any such civil action, shall be
prosecuted or subjected to any penalty or forfeiture for or on
account of any transaction, matter or thing concerning which he may
testify or produce evidence, documentary or otherwise, and no
testimony given or produced shall be received against him upon any
criminal proceeding or investigation.
Added by Laws 1949, p. 111, § 14, emerg. eff. May 31, 1949.
Renumbered from Title 15, § 599.14 by Laws 1981, c. 211, § 7, emerg.
eff. June 1, 1981.

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