All returns, applications, and forms required to be filed with the Oklahoma Tax Commission (Commission) in the administration of this State's tax laws shall bear the Federal Employer's Identification Number(s), the Taxpayer Identification Number, and/or other government issued identification number of the person, firm, or corporation filing the item and of all persons required by law or agency rule to be named or listed.
Okla. Admin. Code § 710:1-3-6