# Okla. Stat. tit. 68, § 68-114: Payment of fees for employees in performance of duties

> Oklahoma · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-114

## Section

- **Citation:** Okla. Stat. tit. 68, § 68-114
- **Heading:** Payment of fees for employees in performance of duties
- **Jurisdiction:** Oklahoma
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** OK Code / Title 68 / Section 68-114

## Text

The Oklahoma Tax Commission may expend monies to pay membership

fees in applicable regional or national associations, dues for

membership in professional organizations, and registration costs

related to virtual or in-person continuing education to comply with

mandatory annual hour requirements for Commission members or

employees of the Commission who are certified public accountants or

licensed attorneys as the Commission deems in the best interest of

this state for education and training in tax administration,

practices, and procedures, and any other fees required to be paid by

an employee in the performance of his or her official duties.

## Nearby sections

- [Okla. Stat. tit. 68, § 68-102.2 Political activities by members of Tax Commission](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-102.2.md)
- [Okla. Stat. tit. 68, § 68-102.3 Additional duties and compensation for commissioners](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-102.3.md)
- [Okla. Stat. tit. 68, § 68-103 Conduct of hearings - Production of books and records -](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-103.md)
- [Okla. Stat. tit. 68, § 68-104 Employees and expenses - Bonds](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-104.md)
- [Okla. Stat. tit. 68, § 68-105.1 Designation of peace officer to conduct personnel](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-105.1.md)
- [Okla. Stat. tit. 68, § 68-107 Disbursements to be within appropriations](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-107.md)
- [Okla. Stat. tit. 68, § 68-109 Legislative intent](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-109.md)
- [Okla. Stat. tit. 68, § 68-114 Payment of fees for employees in performance of duties](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-114.md)
- [Okla. Stat. tit. 68, § 68-116 Mineral interests in land - Taxation of owners, heirs,](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-116.md)
- [Okla. Stat. tit. 68, § 68-117 Electronic access to data and reports](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-117.md)
- [Okla. Stat. tit. 68, § 68-118 Written estimate of revenue gain or loss and written](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-118.md)
- [Okla. Stat. tit. 68, § 68-205.2 Claims by state agencies, municipal courts, district](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-205.2.md)
- [Okla. Stat. tit. 68, § 68-210 Bonds](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-210.md)
- [Okla. Stat. tit. 68, § 68-211 Return of deposited money or securities to taxpayer](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-211.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-114. Check the current official text before relying on it. Not legal advice.