The confidential and privileged nature of the records and files concerning the administration of the municipal use tax is legislatively recognized and declared, and to protect the same, the provisions of 68 O.S. § 205, of the State Use Tax Code, being 68 O.S. §§ 1401 et seq., and each section thereof, is hereby adopted by reference and made fully effective and applicable to administration of the municipal use tax as if herein set forth in full.
(Ord. Chapter 5, 7-501-7-522, passed 10-12-2020)