Current through Vol. 42, No. 1, September 16, 2024
(a)
"Hearing" for rulemaking purposes defined. Rulemaking hearings of
the Oklahoma Tax Commission are a forum in which interested parties may express
views, make suggestions, and generally have input into the process by which the
Commission formulates policy set out in proposed rules. The "hearing" in a
rulemaking action consists of:
(1) a period
for public comment, during which written submissions are accepted (will be
"heard") by the Commission for the rulemaking actions previously announced;
and,
(2) a meeting at which
interested persons may attend and express opinions, give views, make
suggestions, or argue orally.
(b)
Who may appear. Any persons
interested in or affected by proposed rulemaking actions may appear at a
rulemaking hearing. An appearance may be made individually, or by a
representative.
(c)
Commencement of rulemaking.
(1)
The Commission may commence action to promulgate, amend, or revoke a rule at
any time on its own initiative.
(2)
The Commission may commence action to promulgate, amend, or revoke a rule
pursuant to a Request or Petition for Rulemaking action described in
710:1-5-15.
(3) The Commission may commence action to
promulgate, amend, or revoke a rule pursuant to applicable judicial or
statutory mandate.
(d)
Applicable procedures. Rulemaking procedure, as it applies to the
Commission, is set out in general by the terms of the Oklahoma Administrative
Procedures Act ("APA"), 75 O.S. §§ 250.1, et seq. Rulemaking hearings
required by the APA will substantially conform to the provisions thereof. The
following general provisions will apply to rulemaking hearings held by the
Oklahoma Tax Commission:
(1) Unless expressly
stated otherwise in a Notice of Rulemaking Intent, rulemaking hearings will be
held at the Oklahoma Tax Commission, 123 Robert S. Kerr Ave, Oklahoma City,
Oklahoma 73102.
(2) Unless
expressly stated otherwise in a Notice of Rulemaking Intent, persons wishing to
present views orally should notify the Commission in advance of the hearing. To
assure efficient use of the forum, the Commission, in its discretion, may limit
the amount of time available to each speaker.
(3) All written submissions and requests to
be placed on the agenda to make oral submission shall be directed to the
Oklahoma Tax Commission, Tax Policy and Research Division, Oklahoma City, OK
73194.
(4) All persons in
attendance at a rulemaking hearing, whether offering input or not, will be
requested to identify themselves for the rulemaking record.
(5) All persons in attendance at a rulemaking
hearing who desire to make oral comment will be requested to provide a name and
mailing address for the rulemaking record.
(6) All persons in attendance at a rulemaking
hearing will limit oral comments to the merits of the proposed rules for which
the hearing is commenced, as announced by the applicable Notice of Rulemaking
Intent.
(7) A rulemaking hearing
being non-adversarial in nature, all persons in attendance at such hearing will
offer input in such a fashion as to comport with the purpose of gathering
effective and meaningful information for the guidance of the Commission in
formulating policy.
(8) Summaries
or audio recordings (or both) will be made of rulemaking hearings and
maintained as a part of the rulemaking record. No transcript of the rulemaking
hearing will be prepared. Should an interested party desire a transcription or
recording of a rulemaking hearing, the taxpayer is directed to contact a
certified court reporter, and make the necessary arrangements for the presence
of the reporter at the hearing, and the cost thereof. The cost of transcribing
will be borne by the party seeking such transcript, who must furnish the
original of the transcript to the Commission.
(9) All records required to be kept
pertaining to rulemaking will be maintained and may be viewed at the Oklahoma
Tax Commission, Tax Policy and Research Division, 300 N. Broadway Ave, Oklahoma
City, Oklahoma 73102, during normal business hours (7:30 a.m. to 4:30 p.m.).
Interested persons may obtain copies of both current and proposed rules of the
Commission from this source.
(10)
Interested persons may request individual notice of proposed rulemaking intent
by a written request to the Oklahoma Tax Commission, Tax Policy and Research
Division, Rulemaking Liaison, Oklahoma City, Oklahoma, 73194. Requests for
individual notice should specify the area of tax or procedure for which notice
is desired and must be renewed annually.
(e)
Attendance by Commission
representatives; Commission review. To ensure that public input will
receive a meaningful hearing, all rulemaking hearings will be attended by a
representative from the taxing Division of the Commission initiating the
proposed rules. All submissions or summaries thereof, both written and oral,
will be reviewed and considered by the Commission prior to the adoption or
promulgation of any proposed rules.
Amended at 10 Ok Reg
3819, eff 7-12-93; Amended at 16 Ok Reg 2628, eff
6-25-99
