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 710:1-5-73 - Initial review, determination of abatement request

(a) Division to review. All requests for adjustment or abatement of an assessment shall be forwarded to the Division which issued the proposed assessment to determine whether the request was timely filed. Should it be determined that the request was timely filed, the Division will determine whether the assessment is clearly erroneous.

(b) Division may adjust or abate clearly erroneous assessment. If the Division determines that the assessment, or some portion thereof, is clearly erroneous, the Division shall issue a document, signed by the Division Director, or a designee, adjusting or abating the assessment, a copy of which shall be mailed to the applicant.