The annual list of persons making and filing an Oklahoma income tax return shall be made available for public inspection in the Taxpayer Resource Center during the normal working hours of the Tax Commission. [See: 68 O.S. §§ 205(D), 2385.20]

Amended at 15 Ok Reg 2811, eff 6-25-98

Amended at 31 Ok Reg 2427, eff 9-12-14

Amended at 38 Ok Reg 1527, eff 9-1-21