Opinion No. 77-285 (1978) Ag

DEFINITIONS AND GENERAL PROVISIONS

The provisions of the Open Meeting Act, 25 O.S. 301-314 [25-301-314] (1977), are wholly applicable to the Oklahoma Tax Commission and the Commission is not exempt from the Act as a part of the "state judiciary" even though it performs adjudicative functions; however, in light of the provisions of 68 O.S. 205 [68-205] (1977) and 38 U.S.C. § 6103, 7213 and 7217, concerning the confidentiality of tax returns and return information, and imposing state and federal criminal sanctions on the divulgence of such information, that portion of a proceeding before the Tax…