Ch. 304  LAWS THIRTY-FIRST LEGISLATURE

*     SUPERNUMERARY TAX CONSULTANT
CHAPTER 304 32a
S.B. No. 382
AN ACT CREATING THE OFFICE OF STATE SUPERNUMERARY TAX
CONSULTANTS; PROVIDING ELIGIBILITY OF SUCH TAX CON-
SULTANTS FOR OFFICE; DECLARING VACANCY IN OFFICE
AND HOW VACANCY BE FILLED; PROVIDING FOR ASSIGN-
MENTS TO VARIOUS TASKS AS TAX CONSULTANTS; PROVID-
ING OATH or OFFICE; REQUIRING DUTIES AND AUTHORITY
OF SUPERNUMERARY TAX CONSULTANTS; PROVIDING FOR.
ASSIGNMENTS TO VARIOUS TAX CONSULTANTS AND ADMIN-
ISTRATIVE PROBLEMS; SETTING OUT EVIDENCE OF AUTHOR-
ITY TO ACT; PROVIDING FOR PER DIEM EXPENSES; PROVID-
ING FOR TENURE OF OFFICE, SALARY, AND REMOVAL FROM
OFFICE; MAKING AN APPROPRIATION; PROHIBITING POLITI-
CAL ACTIVITIES BY SUPERNUMERARY TAX CONSULTANTS.
AND FIXING PENALTY FOR VIOLATION; REPEALING ALL.
LAWS AND PARTS OF LAWS IN CONFLICT; AND DECLARING
AN EMERGENCY.
Be it enacted by the People of the State of Oklahoma:
SECTION 1. Creation of office
There is hereby created the office of State Supernumerary Tax Con-
sultant.
SECTION 2. Qualifications
(a) No person shall be qualified to serve as a state Supernumerary
Tax Consultant unless he shall have the following qualifications:
(1) He shall have served as a member of the Oklahoma Tax Commis-
sion for at least sixteen (16) years immediately prior to his accepting the
position of Supernumerary Tax Consultant.
(2) He shall have been an employee or member of the Oklahoma Tax
Commission for a period of not less than thirty-four (34) years prior to-
his election to assume supernumerary status.
(3) He shall be, at the time of his election to assume supernumerary
status, at least sixty-five (65) years of age.
(b) Any person having the above qualifications may elect to become a.
Supernumerary Tax Consultant at any time prior to the appointment of
his successor, by filing written declaration of his intention to accept such
position with the Governor of the State of Oklahoma, who shall endorse,
his approval thereon, if the applicant meets the qualifications herein
specified. Upon the approval by the Governor of such election, the office-
then held by the member of the Oklahoma Tax Commission shall imme-
diately become vacant and the vacancy shall be filled as provided by law-
and the Constitution.
SECTION 3. Oath-Duties-Expenses
Each Supernumerary Taic Consultant shall take the oath of office pro-
vided,by:1aw and the Constitution for other state officers, and shall serve-
as Tax Consultant upon request of and assignment by the Oklahoma Th
Commission.
A Supernumerary Tax Consultant shall have such duties as are assigned'
to him by the Oklahoma Tax Commission. A recital in the minutes of"
32a. 68 O.S.Supp.1967, I 50005 to 50009.
496

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FIRST SESSION-1967

the Commission shall be conclusive evidence of the Tax Consultant's
authority to act in that capacity. Each Supernumerary Tax Consultant
assigned by the Oklahoma Tax Commission on official business to a place
other than the office of the Oklahoma Tax Commission shall receive travel
and per diem expenses as provided by law for other state officers or em-
ployees.
SECTION 4. Term of office-Removal-Compensation
A Supernumerary Tax Consultant shall hold office during good be-
havior and may be removed from office in the same manner and upon the
same grounds as members of the Oklahoma Tax Commission. Each such
Tax Consultant shall receive an annual salary of Twelve Thousand Dol-
lars ($12,000.00) per year, payable monthly out of the State Treasury.
Supernumerary Tax Consultants shall be subject to all laws, rules and
regulations governing the actions of Tax Commissioners and Tax Commis-
sion employees. Supernumerary Tax Consultants shall not engage in any
activity on a salary or fee basis in conflict with their duties as such Tax
Consultant.
SECTION 5. Appropriation
There is hereby appropriated to the Oklahoma Tax Commission, from
any monies in the Tax Commission Fund of the State of Oklahoma, not
otherwise appropriated, the sum of Twelve Thousand Five Hundred Dol-
lars ($12,500.00) for the fiscal year ending June 30, 1968, or so much
thereof as may be necessary for the purpose of carrying out the provisions
of this Act.
SECTION 6. Political activity prohibited
It shall be unlawful for any Supernumerary Tax Consultant of this
State to be a candidate for any political office, or to take part in or con-
tribute any money or other thing of value, directly or indirectly, to any
political campaign for public office, or In any way to be active or partici-
pate in any political contest in any primary, or general election, except
to cast a ballot. Any violation of this section shall constitute a misde-
meanor and upon conviction thereof said Supernumerary Tax Consultant
shall be removed from office.
SECTION 7. Repealer
All laws or parts of laws in conflict herewith are hereby repealed.
Approved May 11, 1967. Emergency.

Oki.SessLaws '67-32

497

Ch. 304

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