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, provisions of 68 Oklahoma Statutes section 205, and amendments thereto, of the state use tax code, and each subsection 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. (1980 Code § 32-107; amd. 2003 Code)