All persons claiming, utilizing, or administering the valuation method detailed in 68 O.S. § 2817.3 shall strictly comply with the law and this subchapter, under penalty of law, to the end that the objectives of the law be accomplished.

Added at 21 Ok Reg 2563, eff 6-25-04

Amended at 34 Ok Reg 2040, eff 9-11-17