- (a) An assessment, correction or adjustment must be issued before a taxpayher can file a protest.
- (b) Protests must be commenced by filing a timely written protest with the taxing division, either online through OkTAP via the Protest link at tax.ok.gov, by mail addressed to Oklahoma Tax Commission, Oklahoma City, OK 73194, or in person at the Taxpayer Resource Center located at 300 N. Broadway, Oklahoma City, OK 73102.
- (c) The Administrative Law Judges' Office assigns a case number of a protest of proposed assessment , creates a court file, assigns a Judge and sets a day for a pre-hearing conference between the parties and the Administrative Law Judge.
Amended at 20 Ok Reg 2580, eff 7-11-03
Amended at 40 Ok Reg 1248, eff 8-11-23
Amended at 41 Ok Reg, Number 22, effective 8-11-24