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 710:1-5-71 - When an assessment becomes final
Universal Citation: OK Admin Code 710:1-5-71
Current through Vol. 42, No. 1, September 16, 2024
(a) In the event the person to whom a proposed assessment is issued acquiesces in the changes reflected on the proposed assessment, or fails to file a written protest within the sixty (60) days after the date the proposed assessment is issued (or any extensions allowable by Statute that have been granted by the Division), the proposed assessment becomes final.
(b) In cases in which an extension has been granted for filing a protest, the proposed assessment becomes final at the expiration of the period as extended by the Division if no protest is filed.
Amended at 20 Ok Reg 2580, eff 7-11-03
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