Annual cotton gin utility reports for the preceding year shall be filed no later than ninety (90) days following the expiration of the cotton gins utility's fiscal year and shall be made to the Commission in such detail and on such forms as are prescribed and furnished by the Commission. The statements of facts pertaining to the inquiries called for shall be duly signed and certified under oath of the officers or owners of the gin utilities.
Okla. Admin. Code § 165:75-5-20