Current through Vol. 42, No. 1, September 16, 2024
(a)
General provisions. The Commission or its duly authorized agent
may issue declaratory rulings, as to the applicability of any rule or principle
of law embodied in a precedential decision of the Commission, which is
requested by or on behalf of a person directly affected thereby, subject to the
terms and conditions set forth in this Section.
(b)
Form of petition; where to
file. A declaratory ruling petition must be made in writing and sent in
duplicate to the Secretary-Member, Oklahoma Tax Commission, Oklahoma City,
Oklahoma 73194.
(c)
Contents
of a petition for a declaratory ruling. A declaratory ruling petition
must specifically state:
(1) That a
"declaratory ruling is requested pursuant to 710:1-5-17 ";
(2) The petitioner's
(A) Name (the name of the person,
partnership, corporation or entity to whom the facts presented in the petition
apply);
(B) Address and phone
number;
(C) Federal identification
number, if applicable; and
(D)
Appropriate OTC license, registration or identification number, where
applicable.
(3) The type
of tax, fee, bond, registration, license, or permit at issue;
(4) The issue(s) on which a declaratory
ruling is requested, stated clearly and concisely;
(5) A complete, clear and concise statement
of all relevant facts on which the declaratory ruling is requested;
(6) The petitioner's desired result and the
legal basis for that result, including reference to the applicable statutes,
rules, regulations, and case law;
(7) Whether the issue, as it regards the
petitioner, is presently under investigation or audit by the Commission or any
of its agents. The term investigation or audit includes, but is not limited to,
an inquiry, audit, refund, assessment, suspension or revocation proceeding by
the Commission; and
(8) Whether the
petitioner is presently pursuing any protest, litigation or negotiation on the
issue with the Commission or any of its Divisions, as well as the name of any
other person, partnership, corporation or entity whom the petitioner or a duly
authorized representative knows is involved with the identical issue pending
before or with the Commission.
(d)
Petition must bear authorized
signature. A petition for a declaratory ruling must be signed by the
petitioner or an authorized agent of the petitioner.
(e)
Proposed draft may be
offered. The petitioner may provide a draft ruling for the Commission's
consideration.
(f)
Commission
may require additional information. The Commission or its authorized
representative may request additional information from the petitioner as deemed
necessary to issue a declaratory ruling. Failure to provide the requested
information shall result in denial of the petition to issue the declaratory
ruling.
(g)
Effect of a
declaratory ruling. A declaratory ruling shall have the following
effect:
(1) The declaratory ruling shall
apply only to the particular fact situation stated in the declaratory ruling
petition;
(2) The declaratory
ruling shall apply only to the petitioner;
(3) The declaratory ruling shall bind the
Commission, its duly authorized agents and their successors only
prospectively;
(4) The declaratory
ruling shall bind the Commission, its duly authorized agents and their
successors as to transactions of the petitioner that occur within three (3)
years after the date of the issuance of the declaratory ruling; and
(5) The declaratory ruling may be revoked,
altered, or amended by the Commission at any time.
(h)
Exceptions to binding effect of
declaratory ruling. The declaratory ruling shall cease to be binding if:
(1) A pertinent change is made in the
applicable law by the Legislature;
(2) A pertinent change is made in the
Commission's rules;
(3) A pertinent
change in the interpretation of the law is made by a court of law or by an
administrative tribunal; or
(4) The
actual facts are determined to be materially different from the facts set out
in the petitioner's declaratory ruling petition.
(i)
Issuance of a declaratory
ruling. The Commission will make a good faith effort to issue a
declaratory ruling within ninety (90) days from date of receipt of a complete
and proper petition unless, in the Commission's discretion, the issue is of
such complexity or novelty that additional time is required.
(j)
Contents of a declaratory
ruling. A written response from the Commission or from any employee or
agent of the Commission to an inquiry from a taxpayer may not be construed to
be a declaratory ruling unless made in conformity with this Subsection. A
declaratory ruling must contain:
(1) A
statement that: "This is a declaratory ruling issued by the Oklahoma Tax
Commission pursuant to 75 O.S. § 307;" and
(2) The signature of the Commission or any
person duly authorized to issue declaratory rulings on its
behalf.
(k)
Denial
of a petition for declaratory ruling. The Commission, in its discretion,
may deny a petition for declaratory ruling for good cause. In this instance,
the Commission, in a letter, will indicate the reason(s) for refusing to issue
the declaratory ruling. Good cause includes, but is not limited to, the
following:
(1) The petition does not
substantially comply with the information required by this Section;
(2) The petition involves hypothetical
situations or alternative plans;
(3) The petitioner requests the Commission to
interpret or apply a statute, or requests a determination as to whether a
statute is constitutional under the Oklahoma Constitution or the United States
Constitution;
(4) The facts or
issue(s) presented in the petition are unclear, overbroad, insufficient or
otherwise inappropriate as a basis upon which to issue the declaratory ruling;
(5) The issue about which the
declaratory ruling is requested is primarily one of fact;
(6) The issue is presently being considered
in a rulemaking proceeding, protest proceeding or other agency or judicial
proceeding that may definitively resolve the issue;
(7) The issue cannot be reasonably resolved
prior to the issuance of rules;
(8)
The petitioner is under investigation or audit relating to that issue, or the
issue is the subject of investigation, audit, administrative proceeding or
litigation;
(9) The issue relates
to the application of the law to members of a business, trade, professional or
industrial association or other similar group(s); or
(10) The petitioner is not identified or is
anonymous.
(l)
Withdrawal of a petition for declaratory ruling. The petitioner
may withdraw the petition for a declaratory ruling, in writing, prior to the
issuance of the declaratory ruling.
(m)
Response when declaratory ruling
inappropriate. When a declaratory ruling petition requests the
Commission to interpret or apply a statute or case law to a specific set of
facts, the Commission will issue a letter ruling, as described in OAC
710:1-3-73,
instead of a declaratory ruling.
Amended at 10 Ok Reg
3819, eff 7-12-93; Amended at 12 Ok Reg 2923, eff 7-14-95; Amended at 16 Ok Reg
2628, eff 6-25-99; Amended at 22 Ok Reg 1513, eff
6-11-05
