§47-1150.

§47-1150.
   
   Any employee of the Oklahoma Tax Commission charged with the duty of
   administering or assisting in the administration of this act shall,
   when designated by the Oklahoma Tax Commission, have the power and
   authority to administer oaths to taxpayers with the same force and
   effect as if the oath had been administered by any other officer of
   the state authorized by the statutes to administer oaths.