The Tax Commission may request or demand, and the taxpayer, or its duly authorized agent or representative, shall furnish, any information the Tax Commission shall deem necessary to determine the amount of any income tax liability or the requirement to file any tax return, whether such return shall indicate an amount of tax due or not. [ See: 68 O.S. §248]

← 710:50-3-21 Penalty for filing insufficient or spurious information; no response to impermissible inquiries 710:50-3-23 Penalty for fraud →