Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 3 - Returns and Reports
Part 9 - "INNOCENT SPOUSE" RELIEF PROCEDURE
- Section 710:50-3-60 - Relief of spouse from Oklahoma income tax liability on joint Oklahoma income tax return
- Section 710:50-3-61
- Section 710:50-3-62 - Initial review, determination of recommendation
- Section 710:50-3-63 - Procedure upon adverse recommendation
- Section 710:50-3-64 - Presentation of relief request to Commission
- Section 710:50-3-65 - "Preponderance of the evidence" defined
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