Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 3 - Returns and Reports
Part 9 - "INNOCENT SPOUSE" RELIEF PROCEDURE
Section 710:50-3-65 - "Preponderance of the evidence" defined

Universal Citation: OK Admin Code 710:50-3-65
Current through Vol. 42, No. 7, December 16, 2024

For purposes of implementing Section 2361 of Title 68 of the Oklahoma Statutes and the rules set out in this Part, "preponderance of the evidence" means the evidence which is of greater weight or more convincing than the evidence which is offered in opposition to it; evidence which as a whole shows that the fact sought to be proved is more probable than not.

Added at 13 Ok Reg 51, eff 10-2-95 (emergency); Added at 13 Ok Reg 3105, eff 7-11-96

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