Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 11 - PUBLIC RECORDS › Section 710:1-3-73 - Opinions and letter rulings

Current through Vol. 41, No. 20, July 1, 2024
(a)
Opinions not issued by the Commission.
An "opinion" is a formal
				  document, generally prepared by legal counsel, expressing conclusions that
				  interpret or apply the law to a set of assumed facts. As so defined, the
				  Oklahoma Tax Commission does not issue opinions. However, legal counsel may
				  prepare such a document to advise the Commission or a taxing Division within
				  the Commission.
(b)
"Opinion"
				  defined.
Thus, an "opinion," with respect to the Oklahoma Tax
				  Commission, means a written communication embodying formal legal advice, upon
				  which the Commission may base, in whole or in part, administrative decisions,
				  decisions in individual tax proceedings, or prospective policy decisions.
				  Opinions, being advisory to the Commission, do not constitute authority by any
				  party for challenging any matter pending before the Commission.
(c)
Opinion may impact policy,
				  rulemaking.
To the degree that a policy of the Commission, based upon
				  such a legal opinion, impacts broad segments of taxpayers and is to be given
				  future effect by the Commission, such policy may be promulgated as a rule of
				  the Commission.
(d)
Availability of opinions.
Such opinions as may be made available
				  to the public, pursuant to the provisions of Section
				  302(A)(4)
				  of Title 75, as further defined and limited by the terms of Section
				  24A.1, et
				  seq. of Title 51, will be limited to those which are, or will be embodied in
				  policy of the Commission.
(e)
"Letter ruling" described.
The Tax Policy and Research Division
				  and the Office of the General Counsel may draft and issue letter rulings, which
				  are informal written statements of policy or treatment of specific fact
				  situations under Oklahoma tax law. Such a letter ruling may generally be relied
				  upon only by the taxpayer to whom it is issued, provided that all facts have
				  been accurately and completely stated, and that there has been no change in
				  applicable law.
(f)
Requests
				  for letter rulings.
Requests by individuals or groups of taxpayers for
				  letter rulings will be honored by the Commission, at its discretion, and in
				  consideration of the time and resources available to respond to such requests.
				  Requests for letter rulings should be made to the Tax Policy and Research
				  Division, Oklahoma Tax Commission, Oklahoma City, OK 73194.
(g)
Letter ruling may initiate
				  rulemaking.
To the degree that a letter ruling impacts broad segments of
				  taxpayers and is to be given future effect by the Commission, such letter
				  ruling may become the basis for a rule of the Commission.
(h)
Availability of letter
				  rulings.
Letter rulings may be viewed at the Taxpayer Resource Center,
				  300 N. Broadway Ave, Oklahoma City, OK 73102, during normal business
				  hours.
Amended at 10 Ok Reg
					 3819, eff 7-12-93; Amended at 16 Ok Reg 2628, eff 6-25-99; Amended at 26 Ok Reg
					 2320, eff 6-25-09