Okla. Stat. tit. 68 § 105.1
The Oklahoma Tax Commission shall have the authority to designate as a peace officer one (1) employee in the position of Director of Safety and Security whose duties include conducting personnel investigations, background checks, and assisting with security of Oklahoma Tax Commission facilities. An employee designated as a peace officer pursuant to this section shall be certified pursuant to Section 3311 of Title 70 of the Oklahoma Statutes and have the authority to review information contained in the files of federal, state, or local law enforcement officials in order to conduct the investigations prescribed by this section. The employee designated as a peace officer shall not be authorized to conduct any type of investigations related to violations of the tax laws of this state which would also include criminal investigations.
Okla. Stat. tit. 68, § 105.1