Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 85 - Various Tax Incentives
Subchapter 1 - Oklahoma Quality Jobs Program
Section 710:85-1-13 - Qualified establishment may protest suspension of incentive payments

Universal Citation: OK Admin Code 710:85-1-13

Current through Vol. 42, No. 1, September 16, 2024

The following procedures shall apply if the Commission ceases or suspends a qualified establishment's incentive payment(s):

(1) Filing of protest. The qualified establishment may, within sixty (60) days after the mailing of notification of action by the Commission, file with the Commission a protest under oath, signed by the qualified establishment or his duly authorized agent setting out:

(A) a statement of action as determined by the Commission;

(B) a statement of the qualified establishment's disagreement with such action; and

(C) supporting documentation relied on by the qualified establishment in support of its claim.

(2) Result of failure to file protest. If the qualified establishment fails to file a written protest within the sixty (60) days, then the action of the Commission shall become final and no appeal will be entertained.

(3) Rules of procedure to govern. A protest to the action of the Commission filed by a qualified establishment shall be governed by 710:1-5-21 through 710:1-5-49.

Added at 11 Ok Reg 703, eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff 6-26-94; Amended at 22 Ok Reg 2249, eff 6-25-05

Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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