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 710:1-5-24 - Commencement and numbering of a demand for hearing related to a claim for refund

(a) A claim for refund must be denied by the taxing division before a taxpayer can file a demand for hearing.

(b) Once a claim for refund is denied and the taxpayer files a demand for hearing, the Administrative Law Judges' Office assigns a case number, creates a court file, assigns a Judge and sets a hearing within sixty (60) days after the filing of the demand for hearing. The taxpayer shall be duly notified of time of the hearing. Demands for hearing relating to denials of claims for refund have priority status and shall be set for hearing at the earliest practicable date.