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 710:1-5-74 - Notification of initial disposition of abatement request; procedure upon denial by Division

Should the Division not agree that the evidence presented demonstrates that the assessment, or some portion thereof, is clearly erroneous, the Division shall notify the taxpayer of its determination. The notification letter shall state prominently that should taxpayer disagree with the Division's determination, taxpayer must make written request for a review of the determination, to the General Counsel's office within thirty (30) days of the date of the Division notification. Failure of taxpayer to seek review within thirty (30) days of the date of the Division's notification shall constitute abandonment of the request.

Amended at 16 Ok Reg 2628, eff 6-25-99