Okla. Admin. Code § 710:1-5-43
The taxpayer must exhaust the administrative remedies prescribed by law prior to appealing from an order of the Tax Commission, except in cases involving Constitutional issues as outlined in Title 68 O.S. § 226(c). (See, Cimarron Industries, Inc. v. Oklahoma Tax Commission, 1980 OK 190, 621 P.2d 539.)
Amended at 12 Ok Reg 2923, eff 7-14-95
Amended at 16 Ok Reg 2628, eff 6-25-99
Amended at 41 Ok Reg, Number 22, effective 8-11-24