Procedures governing settlement of final tax liabilities, pursuant to this Part, are exclusive and must be clearly distinguished from procedures required for the filing of a timely protest of a proposed tax assessment or a timely demand for hearing relating to a denial of a claim for refund of taxes as set out in 710:1-5-21 through 710:1-5-49. The procedures for the filing, consideration, and disposition of petitions for abatement or adjustment of a tax assessment pursuant to the provisions of 68 O.S. § 221(E) are set out in 710:1-5-70 through 710:1-5-78. Procedures for settlement of disputed, unliquidated tax claims or assessments are set out in 710:1-5-13.

Added at 20 Ok Reg 748, eff 3-17-03 (emergency)

Added at 20 Ok Reg 2580, eff 7-11-03

Amended at 32 Ok Reg 1330, eff 8-27-15

Amended at 41 Ok Reg, Number 22, effective 8-11-24