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 710:1-5-72 - Request for adjustment or abatement

(a) Untimely "protest" construed as request for abatement. Every written statement "protesting" a proposed assessment which is filed after the expiration of sixty (60) days from the date the proposed assessment is issued, or after the expiration of any written extension granted by the Division, shall be processed as a request for an adjustment or abatement of the assessment. [See also 710:1-5-46(c)] .

(b) Manner in which timeliness determined. A request for adjustment or abatement filed beyond the time provided by 68 O.S. § 221(E) shall be automatically denied by the taxing division. Timeliness of the filing of a request for adjustment or abatement of the assessment shall be determined using the date of the first filing with the Director of the taxing division out of which the controversy arose,, the office of the General Counsel, or the Commission.

(c) Abatement request does not extend period in which proposed assessment may be timely protested. A request for adjustment or abatement of an assessment does not extend the time in which a written protest can be timely filed. No request for adjustment or abatement of an assessment filed after a proposed assessment becomes final will be construed as amending the time in which a protest can be filed and a request for hearing submitted.