The Tax Commission will provide, to any taxpayer or to his designated representative, copies of the taxpayer's return and/or accompanying documents in accordance with the procedures set out in this Section.

1. (1) Requests shall be made either in writing, to the Income Tax Accounts Division, or in person at the Taxpayer Resource Center.
2. (2) If the request is in writing it must be signed by the taxpayer involved, or if the request is from a taxpayer's representative it must be accompanied by an authorization signed by the taxpayer.
3. (3) If the request is in person the taxpayer must have a valid identification, or in the case of a taxpayer's representative the representative must have an authorization signed by the taxpayer.

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

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