Settlement of disputed, unliquidated tax claims or assessments is within the discretionary authority of the Oklahoma Tax Commission pursuant to the provisions of 68 O.S. § 219. Request for settlement or offer of settlement proposal should be made to the taxing division which initiated the disputed assessment or denied the claim for refund. Settlements of final liabilities pursuant to 68 O.S. § 219.1 are governed by the provisions of Part 8 of this Subchapter.

Amended at 20 Ok Reg 2580, eff 7-11-03

Amended at 34 Ok Reg 2038, eff 9-11-17

Amended at 41 Ok Reg, Number 22, effective 8-11-24