reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 11 - PUBLIC RECORDS › Section 710:1-3-70 - Records in general

Current through Vol. 41, No. 20, July 1, 2024
(a)
Confidentiality of records.
Generally, the law provides that the
				  records and files of the Oklahoma Tax Commission are confidential except as
				  specifically provided otherwise by statute. [See: 68 O.S. § 205]
(b)
Classes of exceptions to
				  the general rule of non-disclosure.
Certain documents are available to
				  the public by specific exception to the general law set out in (a) of this
				  Section. In addition, some documents are considered public in nature, pursuant
				  to the Open Records Act. [See: 68 O.S. §§ 205, 205.2, 205.5 and
				  205.6; 51 O.S. § 24A.4]
(c)
Records available under specific provisions of law.
By specific
				  statutory mandate and by exceptions to the general rule of confidentiality set
				  out in 68 O.S. § 205, there are a number of sources of information
				  available to the public and maintained by the Commission.
(1)
List of income tax filers.
A
				  list of persons who filed Oklahoma income tax returns is prepared annually and
				  made available for inspection at the Taxpayer Resource Center, 300 N. Broadway
				  Ave, Oklahoma City, OK 73102, during normal business hours.
(2)
Register of tax warrants
				  filed.
A register of current outstanding tax warrants issued is updated
				  monthly and made available for inspection at the Taxpayer Resource Center, 300
				  N. Broadway Ave, Oklahoma City, OK 73102, during normal business
				  hours.
(3)
Oklahoma aircraft
				  registry.
A list of aircraft registered with the state is maintained and
				  available for public inspection at the Taxpayer Resource Center, 300 N.
				  Broadway Ave, Oklahoma City, OK 73102, during normal business hours.
(4)
Decedents' list.
A list of
				  decedents within the state, county of probate, and probate number is maintained
				  and available for public inspection at the Audit Services Division, 300 N.
				  Broadway Ave, Oklahoma City, 73102 OK during normal business hours.
(5)
Permits, licenses,
				  exemptions.
Information regarding the issuance or revocation of licenses
				  and permits and documents evidencing exemption are available for most
				  applicable tax types. The elements or items of information available regarding
				  permits, licenses and exemptions may vary by tax type. In addition, the format
				  in which a particular record is available may be limited to that normally used
				  by the agency. Items of permit-related information may include permit number,
				  permittee name, name of business, and business address. Inquiries should be
				  made to the Business Tax Services Division.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 11 - PUBLIC RECORDS › Section 710:1-3-71 - Rules of the Oklahoma Tax Commission

Current through Vol. 41, No. 20, July 1, 2024
(a)
Rules described.
"Rules" of the Oklahoma Tax Commission are formal
				  statements of policy which set out procedures to be followed in the
				  administration of various tax levies and fees. Rules describe broad
				  interpretations of the tax laws, often prescribe forms, and may set out
				  informal and formal procedures for filing, remitting, registering and objecting
				  to the various taxing provisions. Rules may also prescribe procedures for the
				  granting, denial, suspension, renewal, or revocation of various permits and
				  licenses administered by the Commission. Rules are subject to the provisions of
				  Article I of the Oklahoma Administrative Procedures Act (APA), in Title 75 of
				  the Oklahoma Statutes and must be promulgated under the terms of the APA before
				  they are considered effective. Rules which have been promulgated have the full
				  force and effect of law and continue in effect until amended or revoked under
				  APA provisions.
(b)
Availability.
Current rules, both permanent and emergency, of the
				  Oklahoma Tax Commission are available on the Oklahoma Tax Commission website at
				  www.tax.ok.gov or from 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 22 Ok Reg
					 1513, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 11 - PUBLIC RECORDS › Section 710:1-3-72 - Decisions of the Oklahoma Tax Commission

Current through Vol. 41, No. 20, July 1, 2024
(a)
Decision defined.
A
"decision"
of the Oklahoma Tax Commission means a final
				  determination in an adversarial hearing on an individual tax protest or claim,
				  including a Commission order in writing which is made, entered, and mailed to a
				  taxpayer pursuant to the provisions of the Uniform Tax Procedure Code (68 O.S.
				  § 201, et seq.). Decisions initially rendered from individual tax hearings
				  are considered confidential records. However, decisions from individual tax
				  hearings are available to the public under the grant of authority set out in 68
				  O.S. § 221 and the mandate of Section
				  302(A)(4)
				  of Title 75 of the Oklahoma Statutes (Administrative Procedures Act).
(b)
Confidentiality.
To protect
				  the identity of individuals, the decisions of the Oklahoma Tax Commission
				  available for examination by the public utilize fictitious names or have had
				  names and identifying features removed, leaving intact the factual statement,
				  the statement of applicable law, the findings of the Commission, and the
				  disposition of the protest or claim.
(c)
Applicability.
Decisions of
				  the Oklahoma Tax Commission may be broadly categorized into two groups:
				  Precedential and Non-precedential. A Precedential decision is one in which the
				  findings are applicable to a broad spectrum of taxpayers and in which the
				  interpretation of law embodied in the holding may appropriately be relied upon
				  prospectively by the Commission and by the public. A Non-precedential decision
				  is generally one in which the rule of law expressed is unique to the fact
				  situation of the particular case.
(d)
Availability.
Decisions are
				  available from the Administrative Proceedings Section, 3700 North Classen
				  Boulevard, Suite 260, Oklahoma City, Oklahoma, during normal business hours and
				  may be accessed through the Tax Commission website at
www.tax.ok.gov
.
Amended at 9 Ok Reg
					 3015, eff 7-13-92; Amended at 10 Ok Reg 3819, eff 7-12-93; Amended at 12 Ok Reg
					 2923, eff 7-14-95; Amended at 16 Ok Reg 2628, eff 6-25-99; Amended at 22 Ok Reg
					 1513, eff 6-11-05; Amended at 24 Ok Reg 1688, eff
					 6-11-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 11 - PUBLIC RECORDS › Section 710:1-3-74 - Public records available under other provisions of law [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 10 Ok Reg
					 3819, eff 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 11 - PUBLIC RECORDS › Section 710:1-3-75 - Fees for copying, retrieval, reproduction, and certification of public documents [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 10 Ok Reg
					 3819, eff 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 13 - OTHER POLICY PROVISIONS › Section 710:1-3-80 - Procedures for partial release of tax warrant or lien

Current through Vol. 41, No. 20, July 1, 2024
(a) Partial Release of a Tax Warrant or Lien
				  may be issued under the following circumstances:
(1) Where there is a short sale and the lien
				  of an outstanding Tax Warrant is unenforceable or uncollectible due to the
				  existence of a prior lien(s) held on the parcel of realty, and the amount of
				  the outstanding prior lien(s) exceeds the amount such property would bring at a
				  sale of the property for fair market value;
(2) Where the lien of an outstanding Tax
				  Warrant is unenforceable or uncollectible due to the existence of a prior
				  outstanding mortgage lien(s) held by the requesting party on the parcel of
				  realty, and the amount of the outstanding mortgage lien(s) exceeds the amount
				  such property would bring at a foreclosure sale;
(3) Where a mortgage lien(s) has been
				  foreclosed in an action in a District Court but where there has been a failure
				  to name the State of Oklahoma ex rel, Oklahoma Tax Commission as a party
				  defendant in the foreclosure action and there exists no likelihood of
				  collection or enforceability of a Tax Warrant against a particular parcel of
				  realty;
(4) Where the holder of a
				  mortgage lien(s) has taken a deed in lieu of foreclosure and there exists no
				  likelihood of collection or enforceability of a Tax Warrant against a
				  particular parcel of realty;
(5)
				  Where the applicant is not the taxpayer named in the Tax Warrant and acquired a
				  parcel of realty encumbered by an Oklahoma Tax Commission tax lien, whether it
				  be at a County Tax Resale or any other situation where title was passed from
				  the taxpayer named in the Tax Warrant to the applicant without properly
				  extinguishing the Tax Warrant;
(6)
				  Where there exists no likelihood of collection or enforceability of a Tax
				  Warrant against a particular parcel of realty because the applicant does not
				  have enough equity in the property to satisfy the Tax Warrant in full; or
(7) Where the denial of the
				  Partial Release would result in an undue expense or hardship on the requesting
				  party.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 13 - OTHER POLICY PROVISIONS › Section 710:1-3-81 - Irrevocable letter of credit in lieu of bond [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 13 Ok Reg
					 3091, eff 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 13 - OTHER POLICY PROVISIONS › Section 710:1-3-82 - Calculation of amount of nonresident contractor bond to be posted

Current through Vol. 41, No. 20, July 1, 2024
(a) Along with the
				  notice of contract and a bond in the penal sum of three times the tax liability
				  incurred or to be incurred by a nonresident contractor with a contract in
				  excess of One Hundred Thousand Dollars ($100,000.00), an estimation for the tax
				  liabilities incurred or to be incurred is to be filed on a form or in a format
				  as required by the Oklahoma Tax Commission, setting out the tax base and the
				  estimated tax liability, to include, but not be limited to the following taxes,
				  as applicable:
(1) Ad valorem taxes
(2) Aircraft excise taxes and registration
				  fees
(3) Employment security
				  tax
(4) Employee withholding
				  tax
(5) Franchise tax
(6) Income tax
(7) Motor fuel tax
(8) Motor vehicle excise taxes and
				  registration fees
(9) Sales and use
				  tax
(10) Payments for worker's
				  compensation coverage
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 13 - OTHER POLICY PROVISIONS › Section 710:1-3-83 - Increases in amount of nonresident contractor bond to be posted

Current through Vol. 41, No. 20, July 1, 2024
If a nonresident contractor who has posted a bond in
					 accordance with Rule 710:01-03-82, enters into other contracts to perform
					 services or duties in this state, or if in the judgement of the Oklahoma Tax
					 Commission the amount of tax liability incurred or to be incurred has increased
					 from the amount used to compute the amount of the original bond, the bond shall
					 be increased so that the total bond shall be equal to three times the increased
					 tax liability. In the case of the nonresident contractor entering into one or
					 more contracts subsequent to the posting of the original bond, but prior to the
					 sending of a Notice of Completion of the original contract, the bond required
					 shall be in an amount equal to three times the sum of the estimated tax
					 liabilities for all contracts on which a Notice of Completion has not been
					 filed.
Added at 10 Ok Reg
					 2923, eff 7-12-95
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 1 - GENERAL PROVISIONS › Section 710:1-5-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of Subchapter 5 have been promulgated for
					 the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
					 O.S. §§
										302,
					 305,
					 and
					 307.
					 The various procedural processes, both formal and informal, by which a party
					 aggrieved by any action of the Commission in the performance of its functions
					 may seek a remedy are described in Subchapter 5.
(1) The provisions of Part 3 are intended to
describe
the various procedures, both formal and informal, by
				  which a taxpayer may seek redress of a grievance or seek to have a particular
				  suggestion or complaint considered by the Commission, pursuant to the various
				  remedial avenues provided by statute.
(2) The provisions of Part 5 of this
				  Subchapter
prescribe
the formal Rules of Practice and Procedure
				  before the Office of the Administrative Law Judges, particularly with respect
				  to protests of tax assessments and protests of denials of claims for refunds of
				  taxes paid.
(3) The provisions of
				  Part 7 govern the procedures for the consideration and disposition of a request
				  for an abatement or adjustment of an alleged erroneous tax
				  assessment.
(4) Finally, Part 9 of
				  this Subchapter addresses procedures which govern the administrative
				  proceedings dealing with the granting, suspension, and revocation of various
				  permits and licenses which fall within the administrative purview of the
				  Commission.
Amended at 10 Ok Reg
					 3819, eff 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 3 - DESCRIPTION OF ADMINISTRATIVE REVIEW AND HEARINGS › Section 710:1-5-11 - Petitions for abatement

Current through Vol. 41, No. 20, July 1, 2024
(a) A
petition or request for abatement or adjustment
of a tax
				  assessment is a procedure by which a taxpayer may request relief from an
				  assessment which has become
final
, but which the taxpayer may
				  show, by a preponderance of the evidence, that the assessment contested was
				  clearly erroneous. The determination of such a petition or request is within
				  the sole discretion of the Commission pursuant to the provisions of 68 O.S.
				  §
										221(e)
				  and is not subject to appeal.
(b)
				  The procedures for the filing, consideration, and disposition of
petitions for abatement or adjustment of a tax assessment
are set
				  out in
				  710:1-5-70 through
				  710:1-5-78.
(c) Procedures governing an abatement or
				  adjustment request are exclusive and must be clearly distinguished from the
				  procedures required for filing a timely protest of a proposed tax assessment or
				  a protest of a denial of a claim for refund of taxes. Tax
protest
				  procedure
is governed by the provisions of
				  710:1-5-21
				  through
				  710:1-5-49,
				  which set out general rules of Practice and Procedure before the Office of the
				  Administrative Law Judges.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 3 - DESCRIPTION OF ADMINISTRATIVE REVIEW AND HEARINGS › Section 710:1-5-12 - Petitions for waiver of interest or penalty (or both)

Current through Vol. 41, No. 20, July 1, 2024
Waiver of interest or penalty associated with a tax
					 assessment or failure to file a return or report is within the discretionary
					 authority of the Commission pursuant to the provisions of 68 O.S. §
										220.
					 Requests for waiver of penalty or interest should be in writing, and addressed
					 to the division which originated the tax assessment or liability
					 notification.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 3 - DESCRIPTION OF ADMINISTRATIVE REVIEW AND HEARINGS › Section 710:1-5-13 - Settlement of claims or protests

Current through Vol. 41, No. 20, July 1, 2024
Settlement of
disputed, unliquidated
tax
					 claims or assessments is within the discretionary authority of the Oklahoma Tax
					 Commission pursuant to the provisions of 68 O.S. §
										219.
					 Request for settlement or offer of settlement proposal should be made to the
					 taxing division which initiated the disputed assessment. Settlements of final
					 liabilities pursuant to 68 O.S. §
										219.1
					 are governed by the provisions of Part 8 of this Subchapter.
Amended at 20 Ok Reg
					 2580, eff 7-11-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 3 - DESCRIPTION OF ADMINISTRATIVE REVIEW AND HEARINGS › Section 710:1-5-14 - Criminal tax prosecution and referral

Current through Vol. 41, No. 20, July 1, 2024
The Tax Commission has the authority to pursue criminal
					 prosecution in appropriate cases pursuant to the provisions of 68 O.S. §
					 105. The General Counsel or the district attorney is required to initiate
					 criminal actions for violations of the tax laws of this state.
The
					 attorneys for the Tax Commission may prosecute such criminal actions or may,
					 upon request of a district attorney, appear and assist in the prosecution of
					 such actions initiated by the district attorney
. 68 O.S. §
					 105(B). As used herein,
the term "tax laws of this state" means any law
					 of the State of Oklahoma which levies, imposes, provides for administration of,
					 or in any way relates to a tax, fee, or revenue raising property which is
					 collected by or required to be deposited with the Commission
. 68 O.S.
					 § 105(C).
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 3 - DESCRIPTION OF ADMINISTRATIVE REVIEW AND HEARINGS › Section 710:1-5-15 - Requests for rulemaking action

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  Any interested person may petition the Commission, requesting the adoption,
				  amendment, or revocation of an existing rule of the Oklahoma Tax Commission.
				  Such a request need not take any particular form, but must be written and
				  include the following information:
(1) The
				  full text, or identifiable portion thereof, of a proposed rule or
				  rules;
(2) The identification and
				  the full text, or identifiable portion thereof, of an existing rule or rules,
				  as proposed to be amended, clearly indicating proposed changes;
(3) The identification of the rule or rules
				  for which repeal is sought;
(4) A
				  statement in support of the proposal made. This statement shall make reference
				  to the statutory basis for the proposal, including, when appropriate, judicial
				  and administrative interpretations of the statute or statutes in question. The
				  supporting statement should include specific objections to existing rules,
				  practices, or interpretations, and set forth the policy considerations which
				  support adoption of the proposal; and,
(5) A statement describing in detail the
				  interest of the petitioner in making the proposal. This description shall
				  include a statement as to whether the proposal is intended to affect the tax
				  consequences of any transaction or transactions entered into or contemplated by
				  the petitioner, its vendors, customers, clients, or any person upon whose
				  request or upon whose behalf the proposal is made, the taxability of which are
				  known by the petitioner to be the subject of an inquiry, audit, refund, or
				  assessment proceeding by the Commission and shall contain an explanation of the
				  circumstances surrounding the inquiry, audit, refund, or assessment proceeding,
				  if any.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 3 - DESCRIPTION OF ADMINISTRATIVE REVIEW AND HEARINGS › Section 710:1-5-16 - Rulemaking procedure and hearings

Current through Vol. 41, No. 20, July 1, 2024
(a)
"Hearing" for rulemaking purposes defined.
Rulemaking hearings of
				  the Oklahoma Tax Commission are a forum in which interested parties may express
				  views, make suggestions, and generally have input into the process by which the
				  Commission formulates policy set out in proposed rules. The "hearing" in a
				  rulemaking action consists of:
(1) a period
				  for public comment, during which written submissions are accepted (will be
				  "heard") by the Commission for the rulemaking actions previously announced;
				  and,
(2) a meeting at which
				  interested persons may attend and express opinions, give views, make
				  suggestions, or argue orally.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 3 - DESCRIPTION OF ADMINISTRATIVE REVIEW AND HEARINGS › Section 710:1-5-17 - Petitions for declaratory rulings

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
The Commission or its duly authorized agent
				  may issue declaratory rulings, as to the applicability of any rule or principle
				  of law embodied in a precedential decision of the Commission, which is
				  requested by or on behalf of a person directly affected thereby, subject to the
				  terms and conditions set forth in this Section.
(b)
Form of petition; where to
				  file.
A declaratory ruling petition must be made in writing and sent in
				  duplicate to the Secretary-Member, Oklahoma Tax Commission, Oklahoma City,
				  Oklahoma 73194.
(c)
Contents
				  of a petition for a declaratory ruling.
A declaratory ruling petition
				  must specifically state:
(1) That a
				  "declaratory ruling is requested pursuant to 710:1-5-17 ";
(2) The petitioner's
(A) Name (the name of the person,
				  partnership, corporation or entity to whom the facts presented in the petition
				  apply);
(B) Address and phone
				  number;
(C) Federal identification
				  number, if applicable; and
(D)
				  Appropriate OTC license, registration or identification number, where
				  applicable.
(3) The type
				  of tax, fee, bond, registration, license, or permit at issue;
(4) The issue(s) on which a declaratory
				  ruling is requested, stated clearly and concisely;
(5) A complete, clear and concise statement
				  of all relevant facts on which the declaratory ruling is requested;
(6) The petitioner's desired result and the
				  legal basis for that result, including reference to the applicable statutes,
				  rules, regulations, and case law;
(7) Whether the issue, as it regards the
				  petitioner, is presently under investigation or audit by the Commission or any
				  of its agents. The term investigation or audit includes, but is not limited to,
				  an inquiry, audit, refund, assessment, suspension or revocation proceeding by
				  the Commission; and
(8) Whether the
				  petitioner is presently pursuing any protest, litigation or negotiation on the
				  issue with the Commission or any of its Divisions, as well as the name of any
				  other person, partnership, corporation or entity whom the petitioner or a duly
				  authorized representative knows is involved with the identical issue pending
				  before or with the Commission.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-20

Current through Vol. 41, No. 20, July 1, 2024
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-21 - Intent, scope and construction of rules

Current through Vol. 41, No. 20, July 1, 2024
The Rules of Practice and Procedure before the Office of
					 the Administrative Law Judges set out in this Part shall govern all contested
					 proceedings before the Oklahoma Tax Commission or its delegated Administrative
					 Law Judge. These Rules shall be given the most reasonable meaning, taken in
					 their total context, and will be construed to secure due process in the proper
					 resolution of every controversy. They shall not be construed to limit legal
					 rights or obligations of any party.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-22 - Commencement and numbering of a protest

Current through Vol. 41, No. 20, July 1, 2024
(a) Protests must
				  be commenced by filing a timely written protest with the office of any
				  Commissioner, the director of the division out of which the controversy arose,
				  the office of the Administrative Law Judges, or the office of the General
				  Counsel. In order for a protest to be considered timely, it must be filed,
				  pursuant to Oklahoma Statutes, within sixty (60) days after the date of the
				  mailing of the assessment, unless an extension is granted in writing within the
				  sixty (60) day period.
(b) The
				  Administrative Law Judges' Office assigns a case number of a protest of
				  proposed assessment or protest to denial of claim for refund (both called
				  "protest" herein), creates a court file, assigns a Judge and sets a day for a
				  pre-hearing conference between the parties and the Administrative Law
				  Judge.
Amended at 20 Ok Reg
					 2580, eff 7-11-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-23 - Protests in writing and timely filed; applications for hearings

Current through Vol. 41, No. 20, July 1, 2024
All tax protests must be in writing and must be timely
					 filed according to the applicable statute. If an oral hearing is desired, an
					 application or request therefor must be made in writing. No protest hearing
					 will be set without a written application or request
					 therefor.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-24 - Protests to denials of claims for refunds

Current through Vol. 41, No. 20, July 1, 2024
A claim for refund has to be denied by the tax division
					 before a taxpayer can file a protest. Once a claim is denied and the taxpayer
					 files a protest with the Tax Commission, the Administrative Law Judge shall set
					 a hearing within sixty (60) days after the filing of the protest. The taxpayer
					 shall be duly notified of time of the hearing. Protests to denials of claims
					 for refund have priority status and shall be set for hearing at the earliest
					 practicable date.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-25 - Content of protests and applications for hearing

Current through Vol. 41, No. 20, July 1, 2024
Protests and applications for hearing shall be filed and
					 signed by the taxpayer, or an authorized representative, and shall set out
					 therein:
(1) The name, address and
				  employer's identification number , if applicable;
(2) A statement of the amount of the
				  deficiency as determined by the Division in the proposed assessment, the nature
				  of the tax and the amount thereof in controversy;
(3) A clear and concise assignment of each
				  error alleged to have been committed;
(4) The argument and legal authority upon
				  which each assignment of error is made; provided, that the applicant shall not
				  be bound or restricted in such hearing, or on appeal, to the arguments and
				  legal authorities contained and cited in said applications;
(5) A statement of the relief sought by the
				  taxpayer;
(6) A verification by the
				  taxpayer or his duly authorized agent that the statements and facts contained
				  therein are true; and
(7) In a
				  refund claim, an assertion as to whether the basis for the claim request is due
				  to a mistake of law or a mistake of fact with a brief statement of the
				  mistake.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-26 - Pleadings to be on 8 1/2" X 11" paper

Current through Vol. 41, No. 20, July 1, 2024
All pleadings filed with the Oklahoma Tax Commission shall
					 be duplicated on letter size, 8 1/2" X 11" paper.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-27 - Representation and participation in administrative proceedings

Current through Vol. 41, No. 20, July 1, 2024
(a)
Representation.
In an administrative proceeding the taxpayer may
				  represent himself at any stage of the proceeding or may be represented by:
(1) an attorney;
(2) an accountant;
(3) an enrolled agent; or
(4) a representative who has been approved by
				  the Commission to represent the taxpayer.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-29 - Notice of hearing

Current through Vol. 41, No. 20, July 1, 2024
If a case is not fully resolved at the pre-hearing
					 conference, the case is set for formal hearing before the Administrative Law
					 Judge. Notice of the time, date and location of the hearing is sent to the
					 parties. The parties are directed to file briefs or position letters (or both)
					 in support of their positions.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-30 - Continuances or extensions

Current through Vol. 41, No. 20, July 1, 2024
A party seeking an extension or continuance shall direct
					 the request to the Administrative Law Judge, with notice to opposing party, and
					 for good cause shown, a continuance or extension will be
					 granted.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-31 - Administrative law judge to hear case

Current through Vol. 41, No. 20, July 1, 2024
Hearings will be conducted by an Administrative Law Judge,
					 who must be a licensed attorney at law, who has been appointed by the Oklahoma
					 Tax Commission. The Administrative Law Judge shall have authority to conduct
					 hearings, to examine witnesses, to rule upon motions, to rule upon the
					 admissibility of evidence, to continue or recess any hearing, to control the
					 record, and to make recommendations to the Oklahoma Tax Commission. If for any
					 reason an Administrative Law Judge cannot continue on a case, the Commissioners
					 shall designate another Administrative Law Judge with the above qualifications,
					 who will become familiar with the record and perform any function remaining to
					 be performed without the necessity of repeating any previous
					 proceedings.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-32 - Conduct of hearing

Current through Vol. 41, No. 20, July 1, 2024
Administrative proceedings are conducted by the Oklahoma
					 Tax Commission pursuant to the following procedures:
(1)
Appearances; motions; preliminary
				  matters; oaths.
The burden of proof is generally on the taxpayer. The
				  hearing will be convened by the Administrative Law Judge, appearances noted,
				  and any motions or preliminary matters will be considered. The Administrative
				  Law Judge shall administer oaths or affirmations to the witnesses.
(2)
Argument; witnesses;
				  evidence.
Each party shall have the opportunity to present its case, to
				  make opening statements, to call and examine witnesses, to offer documentary
				  evidence into the record and to make closing arguments. Each party shall also
				  have the opportunity to cross-examine opposing witnesses on matters covered in
				  direct examination and, in the discretion of the Administrative Law Judge, upon
				  matters relevant to the issues even though not covered in direct examination.
				  Any objection to testimony or evidentiary offers should be made, and the basis
				  of the objection stated on the record.
(3)
Discretion of Administrative Law
				  Judge in certain matters.
The Administrative Law Judge may question any
				  party or any witness. The Administrative Law Judge shall establish the order of
				  proceeding, but regardless of the order, the taxpayer is entitled to open and
				  conclude in arguments. The Administrative Law Judge is responsible for closing
				  the record, and may hold it open for stated purposes. Parties may submit
				  proposed Findings, Conclusions and Recommendations at any time after notice of
				  the hearing, but prior to closing of the record. Parties may request that the
				  record be held open for this or other purposes.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-33 - Discovery

Current through Vol. 41, No. 20, July 1, 2024
Discovery in administrative proceedings before the
					 Commission shall comply with the following:
(1)
Authority of Administrative Law
				  Judge.
The Administrative Law Judge may, upon his or her own motion or
				  on the motion of either party:
(A) Subpoena
				  any person to appear and testify and to produce certain documents or other
				  tangible items at an oral hearing;
(B) Require either party to complete
				  interrogatories;
(C) Commission the
				  taking of an oral deposition and require production of certain documents or
				  other tangible items at the time of the deposition; and
(D) Order any party to allow entry of a Tax
				  Commission employee upon property under his control for the purpose of doing
				  any act or making any inspection which is reasonably calculated to lead to the
				  discovery of evidence material to the contested case.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-34 - Rules of evidence

Current through Vol. 41, No. 20, July 1, 2024
(a)
Rules
				  governing; admissibility; objections.
The rules of evidence as applied
				  in non-jury, civil cases in the district courts of this State shall be followed
				  in administrative proceedings related to tax protests except when it is
				  necessary to ascertain facts not reasonably susceptible of proof under those
				  rules. In that event, evidence not admissible under the Rules of Evidence may
				  be admitted, if it is of a type commonly relied on by reasonably prudent
				  persons in the conduct of their affairs. The Administrative Law Judge shall
				  give effect to the rules of privilege recognized by law. Objections to
				  evidentiary offers may be made and shall be noted in the record. Subject to
				  these requirements, part or all of the evidence may be received in written form
				  if the hearing will be expedited and the interest of the parties will not be
				  substantially prejudiced.
(b)
Certification of issues.
A party to the proceedings who objects to
				  a ruling of the Administrative Law Judge may request and obtain certification
				  of the issue to the Commission for a decision prior to the issuance of
				  Findings, Conclusions and Recommendations by the Administrative Law Judge. The
				  signatures of the requesting party and the Administrative Law Judge must be
				  upon the certification.
Amended at 10 Ok Reg
					 3819, eff 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-35 - Oral evidence, witnesses and penalty for false statements

Current through Vol. 41, No. 20, July 1, 2024
An Administrative Law Judge may require the parties to an
					 administrative proceeding to identify the persons they expect to call as
					 witnesses. The testimony of witnesses shall be made under oath or affirmation,
					 and the making of false statements may subject a person to the penalties of
					 perjury.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-36 - Evidence by official notice

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  The Administrative Law Judge in an administrative proceeding may, regardless of
				  whether requested by the parties, take official notice of matters which the
				  judges of district courts of Oklahoma can judicially notice and of facts within
				  the scope of personal knowledge or within the specialized knowledge of the Tax
				  Commission. Such official notice must be stated on the record, and the parties
				  must have an opportunity to contest the material noticed. A party requesting
				  the official notice must state upon the record sufficient information to enable
				  the Administrative Law Judge to comply with the request.
(b) If an Administrative Law Judge receives
				  any document or other evidence from a party in connection with an
				  administrative proceeding which has not been provided to the other party, the
				  Administrative Law Judge shall give notice of such receipt to the party not
				  receiving the document or other evidence and advise such party of its right to
				  receive a copy of the document or other evidence.
Amended at 16 Ok Reg 2628, eff 6-25-99 ; Amended at 30
						Ok Reg 1851, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-37 - Transcript of oral hearings; request for certified court reporter

Current through Vol. 41, No. 20, July 1, 2024
Testimony offered under oath, comments of counsel and the
					 Administrative Law Judge, offers of documentary evidence and rulings made
					 during the course of an oral hearing shall be recorded by electronic media
					 which can be transcribed by the Administrative Law Judge's Office. A copy of
					 the transcript of the hearing will be furnished to any party to the proceeding
					 upon written request to the Administrative Law Judge and payment of a
					 reasonable fee established by the Tax Commission. Upon request to the
					 Administrative Law Judge by either party, the hearing will be recorded and
					 transcribed by a certified court reporter. If a certified court reporter is
					 requested, necessary arrangements for the presence of a reporter at a hearing,
					 the cost thereof, and cost of transcribing will be borne by the requesting
					 party who must furnish the Administrative Law Judge's Office with an original
					 and the attorney for the Commission with a copy, of such
					 transcript.
Amended at 10 Ok Reg
					 3819, eff 7-12-93; Amended at 13 Ok Reg 3091, eff 7-11-96; Amended at 26 Ok Reg
					 2320, eff 6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-38 - Submission of case on briefs

Current through Vol. 41, No. 20, July 1, 2024
When a taxpayer in an administrative proceeding does not
					 request an oral hearing, or the parties agree that an oral hearing is not
					 needed, the Administrative Law Judge will base the Findings, Conclusions and
					 Recommendations on the position letters and briefs submitted by the parties.
					 The Administrative Law Judge will mail notice of a date certain for each party
					 to submit a position letter or brief setting out therein the statement of
					 facts, issues to be determined, contentions and statutory and case law relied
					 upon to support his contentions. The Administrative Law Judge may schedule a
					 conference between the parties if it is deemed necessary to clarify the
					 positions of the parties.
Amended at 16 Ok Reg 2628, eff 6-25-99 ; Amended at 26
						Ok Reg 2320, eff 6-25-09 ; Amended at 30 Ok Reg 1852, eff
						7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-39 - Findings, conclusions and recommendations

Current through Vol. 41, No. 20, July 1, 2024
(a)
Issuance.
When the record in
				  an administrative proceeding is closed and submitted, the Administrative Law
				  Judge will issue Findings, Conclusions and Recommendations to the Tax
				  Commission for its consideration. The Findings, Conclusions and Recommendations
				  will include a statement of facts, the issues and contentions, conclusions
				  based on the findings of fact and applicable law, and recommendation to the Tax
				  Commission. The parties to the proceeding will be mailed copies of the
				  Administrative Law Judge's Findings, Conclusions and Recommendations.
(b)
No appeal.
No appeal may be
				  based upon the Findings, Conclusions and Recommendations issued by the
				  Administrative Law Judge, since only the Tax Commission may issue the final
				  order from which an appeal may be brought.
Amended at 11 Ok Reg
					 3465, eff 6-26-94; Amended at 12 Ok Reg 2923, eff 7-14-95; Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-40 - Options available to parties after action by Administrative Law Judge

Current through Vol. 41, No. 20, July 1, 2024
The following options are available to parties to an
					 administrative proceeding related to a tax protest after issuance of an
					 unfavorable recommendation:
(1)
Motion for rehearing or motion for reconsideration; content; replies;
				  time limitations.
Within fifteen (15) days following mailing of the
				  Findings of Fact, Conclusions of Law and Recommendations of the Administrative
				  Law Judge, any party to the proceedings may file a motion for rehearing or a
				  motion for reconsideration with the Administrative Law Judge. The opposing
				  party may reply to a motion for rehearing or a motion for reconsideration
				  within fifteen (15) days after mailing of the motion for rehearing or motion
				  for reconsideration. A party's request shall be reviewed on the basis of the
				  content presented therein and not solely on the style of the party's
				  motion.
(2)
Rehearing
				  procedure.
If a party elects to file a motion for rehearing, that party
				  will be precluded upon rehearing, should the motion be granted, from raising as
				  error any issue not set forth in the motion. If a motion for rehearing is
				  granted, the proposed Findings of Fact, Conclusions of Law and Recommendations
				  of the Administrative Law Judge are vacated pending rehearing. If the motion is
				  overruled, the original proposed Findings of Fact, Conclusions of Law and
				  Recommendations of the Administrative Law Judge shall be deemed issued on the
				  date the motion is overruled. If a rehearing is granted, notice will be issued
				  to the parties setting out the date, time and place of the hearing.
(3)
Reconsideration procedure.
A
				  motion for reconsideration must specify each ground upon which the party
				  alleges the findings to be erroneous. If a motion for reconsideration is
				  granted, the original proposed Findings of Fact, Conclusions of Law and
				  Recommendations of the Administrative Law Judge are vacated. If the motion is
				  overruled, the original proposed Findings of Fact, Conclusions of Law and
				  Recommendations of the Administrative Law Judge shall be deemed issued on the
				  date the motion is overruled.
(4)
Grounds for granting motion for rehearing.
A motion for rehearing
				  may be granted on any of the following, although such list is illustrative and
				  not exclusive:
(A) Newly-discovered evidence
				  which could not, with reasonable diligence, have been discovered and produced
				  at the hearing on the matter.
(B)
				  Need for additional evidence to develop the facts essential to proper
				  decision.
(C) Additional evidence
				  necessary to address conclusions of law not contemplated prior to the Findings
				  of Fact, Conclusions of Law and Recommendations of the Administrative Law Judge
				  being issued.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS › Section 710:1-5-41 - Decision and order of the Oklahoma Tax Commission

Current through Vol. 41, No. 20, July 1, 2024
The Tax Commission will issue a written order in each case
					 whether or not application for oral argument is made. The Tax Commission may,
					 in its discretion, vacate, modify, or affirm, in part or whole, the
					 recommendations of the Administrative Law Judge.
Amended at 12 Ok Reg
					 2923, eff 7-14-95; Amended at 16 Ok Reg 2628, eff
					 6-25-99