Section 3-107 - Records - Confidentiality - MaintenanceA. All records of Service Oklahoma, other than those declared by law to be confidential for the use of Service Oklahoma, shall be open to public inspection during normal business hours.B. The records and files of Service Oklahoma concerning any state tax law shall be considered confidential and privileged, except as otherwise provided by law, and neither Service Oklahoma nor any employee engaged in the administration of Service Oklahoma or charged with the custody of any such records or files nor any person who may have secured information from Service Oklahoma shall disclose any information obtained from the records or files or from any examination or inspection of the premises or property of any person.C. The Director shall supervise the maintenance of all records of Service Oklahoma and shall adopt rules concerning the destruction and retention of records. Records of Service Oklahoma shall not be subject to the provisions of: 1. Sections 305 through 317 of Title 67 of the Oklahoma Statutes or be transferred to the custody or control of the State Archives Commission;2. Section 590 of Title 21 of the Oklahoma Statutes; or3. The Records Management Act, Sections 201 through 215 of Title 67 of the Oklahoma Statutes. In carrying out the powers and duties of Service Oklahoma, the Director may, pursuant to an adopted rule, order destruction of records deemed to no longer be of value to Service Oklahoma.D.1. The Director may cause any or all records kept by Service Oklahoma to be photographed, microphotographed, photostatted, reproduced on film, or stored on computer storage medium. The film or reproducing material shall be of durable material, and the device used to reproduce the records on the film or reproducing material shall accurately reproduce and perpetuate the original records in all detail.2. The photostatic copy, photograph, microphotograph, photographic film, or computerized image of the original record shall be deemed to be an original record for all purposes and shall be admissible as evidence in all courts or administrative agencies. A facsimile, exemplification, or certified copy thereof shall be deemed to be a transcript, exemplification, or certified copy of the original.3. The photostatic copies, photographs, microphotographs, reproduction on film, or computerized images shall be placed in conveniently accessible files and provisions shall be made for preserving, examining, and using copies, photographs, microphotographs, reproductions on film, and computerized images. The Director is empowered to authorize the disposal, archival storage, or the destruction of the original records or papers.Okla. Stat. tit. 47, § 3-107
Added by Laws 2022 , c. 282, s. 7, eff. 5/19/2022.