- (a) A petition or request for abatement or adjustment of a tax assessment is a procedure by which a taxpayer may request relief from an assessment which has become final, but which the taxpayer may show, by a preponderance of the evidence, that the assessment contested was clearly erroneous. The determination of such a petition or request is within the sole discretion of the Commission pursuant to the provisions of 68 O.S. § 221(E) and is not subject to appeal.
- (b) The procedures for the filing, consideration, and disposition of petitions for abatement or adjustment of a tax assessment are set out in 710:1-5-70 through 710:1-5-78.
Amended at 16 Ok Reg 2628, eff 6-25-99
Amended at 32 Ok Reg 1330, eff 8-27-15
Amended at 41 Ok Reg, Number 22, effective 8-11-24