Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 5 - Practice and Procedure
Part 10 - BUSINESS COMPLIANCE PROCEEDINGS
Section 710:1-5-117 - Hearing request by noncompliant taxpayer
Universal Citation: OK Admin Code 710:1-5-117
Current through Vol. 42, No. 1, September 16, 2024
(a) Contents and form of protest and request for hearing. The protest and request for hearing must be made in writing, signed by the taxpayer or an authorized representative, and should outline therein:
(1) Taxpayer's name, address
and social security number or employer's identification number;
(2) Taxpayer's sales tax permit or other
identification number issued by the Tax Commission;
(3) The tax reporting periods at issue;
and
(4) That an administrative
hearing is requested including the manner in which the taxpayer desires the
hearing to be held whether in person, by telephone, upon written documents
furnished by the noncompliant taxpayer, or upon written documents and evidence
produced by the noncompliant taxpayer at hearing.
(b) Rule applicability. The tax protest procedure outlined in 710:1-5-21 through 710:1-5-48 is not applicable to the business closure protest proceedings which are solely governed by the provisions of 710:1-5-117 through 710:1-5-121.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency); Added at 30 Ok Reg 1854, eff 7-11-13
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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