Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 5 - Practice and Procedure
Part 1 - GENERAL PROVISIONS
Section 710:1-5-1 - Purpose
Current through Vol. 42, No. 1, September 16, 2024
The provisions of Subchapter 5 have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. §§302, 305, and 307. The various procedural processes, both formal and informal, by which a party aggrieved by any action of the Commission in the performance of its functions may seek a remedy are described in Subchapter 5.
(1) The provisions of Part 3 are intended to describe the various procedures, both formal and informal, by which a taxpayer may seek redress of a grievance or seek to have a particular suggestion or complaint considered by the Commission, pursuant to the various remedial avenues provided by statute.
(2) The provisions of Part 5 of this Subchapter prescribe the formal rules of Practice and Procedure before the Office of the Administrative Law Judges, particularly with respect to protests and demands for hearing.
(3) The provisions of Part 7 govern the procedures for the consideration and disposition of a request for an abatement or adjustment of an alleged erroneous tax assessment.
(4) Finally, Part 9 of this Subchapter addresses procedures which govern the administrative proceedings dealing with the granting, suspension, and revocation of various permits and licenses which fall within the administrative purview of the Commission.
Amended at 10 Ok Reg 3819, eff 7-12-93
