Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 5 - Practice and Procedure
Part 7 - ABATEMENT OF ERRONEOUS TAX ASSESSMENT
- Section 710:1-5-70 - Purpose
- Section 710:1-5-71 - When an assessment becomes final
- Section 710:1-5-72 - Request for adjustment or abatement
- Section 710:1-5-73 - Initial review, determination of abatement request
- Section 710:1-5-74 - Notification of initial disposition of abatement request; procedure upon denial by Division
- Section 710:1-5-75 - Docketing of abatement request
- Section 710:1-5-76 - Presentation of abatement request to Commission
- Section 710:1-5-77 - "Preponderance of the evidence" and "clearly erroneous" defined; burden of proof for tax abatement purposes
- Section 710:1-5-78 - No appeal; no stay of collection proceedings as a result of abatement request
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