The time and manner of commencing an appeal from a decision of the Court of Tax Review is determined by the statute under which the appeal is taken. E.g., 68 O.S. § 2881(D); 68 O.S. § 2883(D), § 3027 and § 3028. Time for commencing the appeal may not be extended. The Supreme Court Clerk serves as Clerk of the Court of Tax Review. 68 O.S. § 3024(A). A petition in error will be deemed filed on date of mailing when mailed in accordance with Rule 1.4(c). See Rule 1.4(c) and (e), Rule 1.77(d).

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 (superseded document available)