- (a) If the application for a Settlement Agreement is declined, the taxpayer will be notified by the Income Tax Accounts Division in writing.
- (b) Taxpayer should immediately contact the Commission to arrange payment of the entire liability. If immediate payment of the entire liability is not possible, the taxpayer may request payment through the regular collection procedures.
Added at 20 Ok Reg 748, eff 3-17-03 (emergency)
Added at 20 Ok Reg 2580, eff 7-11-03
Amended at 38 Ok Reg 1502, eff 9-1-21