Protests, demands for hearing, and applications for hearing shall be filed and signed by the taxpayer, or an authorized representative, and shall set out therein:

1. (1) The name, address and employer's identification number, if applicable;
2. (2) A statement of the amount of the deficiency as determined by the Division in the proposed assessment, the nature of the tax and the amount thereof in controversy;
3. (3) A clear and concise assignment of each error alleged to have been committed;
4. (4) The argument and legal authority upon which each assignment of error is made; provided, that the applicant shall not be bound or restricted in such hearing, or on appeal, to the arguments and legal authorities contained and cited in said applications;
5. (5) A statement of the relief sought by the taxpayer;
6. (6) A verification by the taxpayer or the taxpayer's duly authorized agent that the statements and facts contained therein are true; and
7. (7) In a refund claim, an assertion as to whether the basis for the claim request is due to a mistake of law or a mistake of fact with a brief statement of the mistake.

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