Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 85 - Various Tax Incentives
Subchapter 5 - Small Employer Quality Jobs Program
Section 710:85-5-11 - Procedure when claim cannot be verified, is revised, or is denied

Universal Citation: OK Admin Code 710:85-5-11

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

The procedures set out in this Section shall apply when a claim cannot be verified, or is revised, by the Commission:

(1) 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 a duly authorized agent, setting out:

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

Added at 15 Ok Reg 2421, eff 6-11-98; Amended at 22 Ok Reg 2249, eff 6-25-05

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