§ 47-1146. Audit and review - Public inspection of records.

A.  The Oklahoma Tax Commission shall audit all motor license agents at least once during each calendar year and shall have the power to require any changes it deems necessary in the operation of motor license agents.  The Tax Commission shall issue such rules as it deems necessary for the proper control of all fiscal matters involving motor license agents.

B.  Any review or audit of a motor license agency performed by the Tax Commission pursuant to the provisions of Sections 1140 through 1147 of this title shall be an open record and shall be made available for public inspection at the Tax Commission, notwithstanding the provisions of Section 205 of Title 68 of the Oklahoma Statutes.

C.  Any and all records, files, books or otherwise of a motor license agent relating to the operation of the motor license agency shall be public record which shall be open to public inspection at reasonable times, regardless of their location.

Added by Laws 1985, c. 179, § 49, operative July 1, 1985.  Amended by Laws 1987, c. 158, § 5, emerg. eff. June 25, 1987; Laws 1991, c. 261, § 4, eff. Sept 1, 1991; Laws 1993, c. 300, § 3, eff. Sept. 1, 1993; Laws 2001, c. 439, § 2, eff. July 1, 2001.