Okla. Admin. Code § 325:10-1-21
The organization shall provide within the enclosure adequate space and accommodations as determined by the Commission, including at least eight adjoining box seats or such other accommodations offered by the organization licensee and approved by the Commission and appropriate parking places marked accordingly for use by the Commission and its authorized representatives to implement their statutory supervisory duties. The organization shall provide such necessary office furniture and utilities as may be required by the Commission for the conduct of the Commission's business and shall provide such furniture and utilities as may be required by the Oklahoma Tax Commission to implement its duties pursuant to the provisions of the Act for the collection of public revenues at the organization's race meeting(s).
Okla. Admin. Code § 325:10-1-21