Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 5 - Practice and Procedure
Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS
- Section 710:1-5-20
- Section 710:1-5-21 - Intent, scope and construction of rules
- Section 710:1-5-22 - Commencement and numbering of a protest of a proposed assessment
- Section 710:1-5-23 - Protests in writing and timely filed; applications for hearings
- Section 710:1-5-24 - Commencement and numbering of a demand for hearing related to a claim for refund
- Section 710:1-5-25 - Content of protests, demands for hearing, and applications for hearing
- Section 710:1-5-26 - Pleadings to be on 8 1/2" X 11" paper
- Section 710:1-5-27 - Representation and participation in administrative proceedings
- Section 710:1-5-28 - Pre-hearing conference
- Section 710:1-5-29 - Notice of hearing
- Section 710:1-5-30 - Continuances or extensions
- Section 710:1-5-31 - Administrative law judge to hear case
- Section 710:1-5-32 - Conduct of hearing
- Section 710:1-5-33 - Discovery
- Section 710:1-5-34 - Rules of evidence
- Section 710:1-5-35 - Oral evidence, witnesses and penalty for false statements
- Section 710:1-5-36 - Evidence by official notice
- Section 710:1-5-37 - Transcript of oral hearings; request for certified court reporter
- Section 710:1-5-38 - Submission of case on briefs
- Section 710:1-5-38.1 - Motion for summary disposition
- Section 710:1-5-39 - Findings, conclusions and recommendations
- Section 710:1-5-40 - Options available to parties after action by Administrative Law Judge
- Section 710:1-5-41 - Decision and order of the Oklahoma Tax Commission
- Section 710:1-5-42 - Appeals from orders of the Oklahoma Tax Commission
- Section 710:1-5-43 - Exceptions to the requirement for exhausting administrative remedies
- Section 710:1-5-44 - Computation of time in pending administrative proceedings
- Section 710:1-5-45 - Service of documents in pending administrative proceedings
- Section 710:1-5-46 - Dismissal of case
- Section 710:1-5-47 - Burden of proof
- Section 710:1-5-48 - Effective date of the Part
- Section 710:1-5-49 - Survival and abatement of protests and demands for hearing
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