Administrative Proceedings Related to Tax Protests | Midpage

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Oklahoma Administrative Code

Part 5

Administrative Proceedings Related to Tax Protests

Oklahoma Tax Commission

710:1-5-21Intent, scope and construction of rules 710:1-5-22Commencement and numbering of a protest of a proposed assessment 710:1-5-23Protests in writing and timely filed; applications for hearings 710:1-5-24Commencement and numbering of a demand for hearing related to a claim for refund 710:1-5-25Content of protests, demands for hearing, and applications for hearing 710:1-5-26Pleadings to be on 8 ½″× 11″ paper 710:1-5-27Representation and participation in administrative proceedings 710:1-5-28Pre-hearing conference 710:1-5-29Notice of hearing 710:1-5-30Continuances or extensions 710:1-5-31.1Jurisdiction and authority of Administrative Law Judge 710:1-5-32Conduct of hearing 710:1-5-33Discovery 710:1-5-34Rules of evidence 710:1-5-35Oral evidence, witnesses and penalty for false statements 710:1-5-36Evidence by official notice 710:1-5-37Transcript of oral hearings; request for certified court reporter 710:1-5-38Submission of case on briefs 710:1-5-38.1Motion for summary disposition 710:1-5-39The Record; Findings, conclusions and recommendations 710:1-5-40Options available to parties after action by Administrative Law Judge 710:1-5-41Decision and order of the Oklahoma Tax Commission 710:1-5-42Appeals from orders of the Oklahoma Tax Commission 710:1-5-43Exceptions to the requirement for exhausting administrative remedies 710:1-5-44Computation of time in pending administrative proceedings 710:1-5-45Service of documents in pending administrative proceedings 710:1-5-46Dismissal of case 710:1-5-47Burden of proof 710:1-5-48Effective date of the Part 710:1-5-49Survival and abatement of protests and demands for hearing