Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 3 - Public Policy
Part 7 - TAXPAYER PAYMENTS
Section 710:1-3-47 - Payment under protest

In any case where a taxpayer files a written protest to a proposed assessment as provided by 68 O.S. § 221, the taxpayer may pay the tax amounts proposed to be assessed and designate such payment as being made under protest. Such payment will stop the accrual of interest on the amounts so paid. If the Commission sustains the protest, in whole or in part, the amount determined by the Commission not to be due shall be refunded to the taxpayer, without interest, except as otherwise provided by law.

Added at 10 Ok Reg 3819, eff 7-12-93