In all cases, the Commission may, in writing, authorize the destruction of books and records and other papers prior to the expiration of the three year period of time which the taxpayer, except for such written authorization from the Commission, is required to keep his books and records. The Commission will not authorize destruction of records unless the records are preserved in microfilm, microfiche or ADP and meet conditions as prescribed. [See: 68 O.S. § 1365(F)]

Amended at 27 Ok Reg 2308, eff 7-11-10