Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 5 - Practice and Procedure
Part 10 - BUSINESS COMPLIANCE PROCEEDINGS
Section 710:1-5-121 - Hearing officer decisions
Universal Citation: OK Admin Code 710:1-5-121
Current through Vol. 42, No. 1, September 16, 2024
The decision of the hearing officer to affirm or deny the business closure must be rendered in writing and a decision to affirm the business closure shall constitute a Closure Order with copies delivered to the noncompliant taxpayer by the U.S. postal service or by hand delivery.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency); Added at 30 Ok Reg 1855, eff 7-11-13
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