The Tax Commission will issue a written order in each case whether or not application for oral argument is made. The Tax Commission may, in its discretion, vacate, modify, remand, or affirm, in part or whole, the recommendations of the Administrative Law Judge.

Amended at 12 Ok Reg 2923, eff 7-14-95

Amended at 16 Ok Reg 2628, eff 6-25-99

Amended at 42 Ok Reg, Number 20, effective 7-15-25