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 710:1-5-43 - Exceptions to the requirement for exhausting administrative remedies
Universal Citation: OK Admin Code 710:1-5-43
Current through Vol. 42, No. 1, September 16, 2024
The taxpayer must exhaust the administrative remedies prescribed by law prior to appealing from an order of the Tax Commission, except in cases involving Constitutional issues as outlined in Title 68 O.S. § 226(c). (See, Cimarron Industries, Inc. v. Oklahoma Tax Commission, 1980 OK 190, 621 P.2d 539.)
Amended at 12 Ok Reg 2923, eff 7-14-95; Amended at 16 Ok Reg 2628, eff 6-25-99
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
