Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 3 - Public Policy
Part 11 - PUBLIC RECORDS
Section 710:1-3-72 - Decisions of the Oklahoma Tax Commission

(a) Decision defined. A "decision" of the Oklahoma Tax Commission means a final determination in an adversarial hearing on an individual tax protest or claim, including a Commission order in writing which is made, entered, and mailed to a taxpayer pursuant to the provisions of the Uniform Tax Procedure Code (68 O.S. § 201, et seq.). Decisions initially rendered from individual tax hearings are considered confidential records. However, decisions from individual tax hearings are available to the public under the grant of authority set out in 68 O.S. § 221 and the mandate of Section 302(A)(4) of Title 75 of the Oklahoma Statutes (Administrative Procedures Act).

(b) Confidentiality. To protect the identity of individuals, the decisions of the Oklahoma Tax Commission available for examination by the public utilize fictitious names or have had names and identifying features removed, leaving intact the factual statement, the statement of applicable law, the findings of the Commission, and the disposition of the protest or claim.

(c) Applicability. Decisions of the Oklahoma Tax Commission may be broadly categorized into two groups: Precedential and Non-precedential. A Precedential decision is one in which the findings are applicable to a broad spectrum of taxpayers and in which the interpretation of law embodied in the holding may appropriately be relied upon prospectively by the Commission and by the public. A Non-precedential decision is generally one in which the rule of law expressed is unique to the fact situation of the particular case.

(d) Availability. Decisions are available from the Administrative Proceedings Section, 3700 North Classen Boulevard, Suite 260, Oklahoma City, Oklahoma, during normal business hours and may be accessed through the Tax Commission website at www.tax.ok.gov.