The provisions of this Chapter have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. §§ 250. 1 et seq., and to facilitate the administration, enforcement, and collection of taxes under the Oklahoma Sales and Use Tax Codes. (68 O.S. §§ 1351 et seq.; 68 O.S. §§ 1401 et seq.)
Okla. Admin. Code § 710:65-1-1