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 710:1-5-22 - Commencement and numbering of a protest of a proposed assessment
Current through Vol. 42, No. 1, September 16, 2024
(a) An assessment, correction or adjustment must be issued before a taxpayher can file a protest.
(b) Protests must be commenced by filing a timely written protest with the taxing division, either online through OkTAP via the Protest link at tax.ok.gov, by mail addressed to Oklahoma Tax Commission, Oklahoma City, OK 73194, or in person at the Taxpayer Resource Center located at 300 N. Broadway, Oklahoma City, OK 73102.
(c) The Administrative Law Judges' Office assigns a case number of a protest of proposed assessment, creates a court file, assigns a Judge and sets a day for a prehearing conference between the parties and the Administrative Law Judge.
Amended at 20 Ok Reg 2580, eff 7-11-03
