The petition in error and response shall conform with Rule 1.301, Form Nos. 5 and 6, as to content. Appellee's response and entry of appearance shall be filed with twenty days of the filing of the petition in error.

If the appeal is from a decision assessing a tax or an additional tax, penalty and interest, the taxpayer shall show that the tax has been satisfied in compliance with 68 O.S. § 225, subdivision (c) or (f). If the appeal is from a decision other than one assessing a tax and a supersedeas bond was filed, the petition in error should show compliance with the provisions of 68 O.S. § 225, subdivision (g).

Adopted by order of the Supreme Court, eff. January 1, 1997. Amended by order of the Supreme Court, 2013 OK 67, eff. August 1, 2013. (superseded document available)