reglab/statecodes huggingface dataset:
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 710:1-5-42 - Appeals from orders of the Oklahoma Tax Commission

Current through Vol. 41, No. 20, July 1, 2024
(a) If a taxpayer is aggrieved by any order,
				  ruling, or finding of the Tax Commission, the taxpayer may appeal therefrom
				  directly to the Oklahoma Supreme Court. The appeal must be perfected within
				  thirty (30) days of the mailing of the order by filing a petition in error with
				  the clerk of the Supreme Court of the State of Oklahoma and by filing a
				  designation of the record with the Secretary of the Tax Commission at the same
				  time the petition in error is filed.
(b) In lieu of an appeal to the Supreme
				  Court, any taxpayer aggrieved by a final order of the Tax Commission assessing
				  a tax or an additional tax or denial of a claim for refund may opt to file an
				  appeal for a trial de novo in the district court of Oklahoma County or the
				  county in which the taxpayer resides. An appeal for trial de novo in district
				  court must be filed in the district court within thirty (30) days of the
				  mailing of the Tax Commission order. A district court order resulting from such
				  a trial shall be appealable directly to the Supreme Court of Oklahoma by either
				  the taxpayer or the Tax Commission. Such appeal shall be taken in the manner
				  and time provided by law for appeal to the Supreme Court from the district
				  court in civil actions. The provisions of this subsection shall be applicable
				  for tax periods beginning after January 1, 2014. Provided, if the order applies
				  to multiple tax periods which begin before and after January 1, 2014, the
				  appeal provided by this subsection shall be available to the aggrieved
				  taxpayer.
Amended at 12 Ok Reg
					 2923, eff 7-14-95; Amended at 24 Ok Reg 1688, eff
					 6-11-07
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 710:1-5-43 - Exceptions to the requirement for exhausting administrative remedies

Current through Vol. 41, No. 20, July 1, 2024
The taxpayer must exhaust the administrative remedies
					 prescribed by law prior to appealing to the Supreme Court from an order of the
					 Tax Commission, except in cases involving Constitutional issues as outlined in
					 Title 68 O.S. §
										226(c).
					 (
See, Cimarron Industries, Inc. v. Oklahoma Tax Commission, 621 P.2d 539
					 (Okla. 1980
).)
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 710:1-5-44 - Computation of time

Current through Vol. 41, No. 20, July 1, 2024
When filing documents in an administrative proceeding
					 related to a tax protest, the following provisions apply:
(1)
General provisions.
In
				  computing any period of time, begin on the day after the act, event, or default
				  and conclude on the last day of the computed period, unless it be a Saturday,
				  Sunday or legal holiday, in which event the period runs until the end of the
				  next day which is neither a Saturday, Sunday nor legal holiday.
(2)
Filing; evidence of filing.
Documents required to be filed are considered filed on the date of personal
				  service of such documents or upon the date of the postmark showing date mailed
				  on the envelope containing such documents and must show a date on or before the
				  last day of filing as defined hereinabove.
(3)
Use of certified or registered
				  mail.
If the document is sent by United States registered mail, the date
				  of registration of the document shall be treated as the postmarked date. If the
				  document is sent by United States certified mail and the sender's receipt is
				  postmarked by the postal employee, the date of the United States postmark on
				  such receipt shall be treated as the postmark date of the document. Thus, the
				  risk that the document will not be postmarked on the day that it is deposited
				  in the mail may be overcome by the use of registered mail or certified
				  mail.
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 710:1-5-45 - Service of documents

Current through Vol. 41, No. 20, July 1, 2024
Service of any document in an administrative proceeding
					 may be accomplished by personal delivery or by mailing such document addressed
					 to the party or the party's authorized representative at the last known
					 address, postage prepaid. In the alternative, upon written consent of the party
					 filed in the administrative proceeding, service of any document may be made by
					 electronic mail to the address provided by the party or the party's authorized
					 representative. The document shall indicate on its face by Certificate of
					 Service or of Mailing that copies have been served on parties of
					 record.
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 710:1-5-46 - Dismissal of case

Current through Vol. 41, No. 20, July 1, 2024
(a)
Voluntary
				  dismissal.
A protestant may dismiss his or her protest, or the tax
				  division whose action or proposed action has been protested may withdraw its
				  action or proposed action, without a motion therefor, at any time prior to the
				  entry of a final order by the Commission.
(b)
Dismissal for mootness.
"
Moot
", for purposes of this Subchapter means that a case
				  presents no actual controversy or that the issues have ceased to exist. A
				  protest that is or has become moot may be dismissed by the Commission or by the
				  Administrative Law Judge on their own motion or on the motion of a party. At
				  least fifteen (15) days' notice of the motion or intent to dismiss shall be
				  given to all parties, who shall have the opportunity to respond and show cause
				  why the protest should not be dismissed. A dismissal by the Administrative Law
				  Judge is appealable to the Commission in the same manner as appeals from other
				  rulings by the ALJ.
(c)
Dismissal for lack of jurisdiction.
The Tax Commission is without
				  jurisdiction to consider a protest that is not filed within the time provided
				  by statute. The question of the Commission's jurisdiction to consider a protest
				  may be raised at any time, by a party, the Administrative Law Judge, or the
				  Commission itself. Questions as to the authority, propriety, or timeliness of
				  the tax division's action or proposed action shall not be raised by a motion to
				  dismiss, but shall be raised as defenses to such action or proposed action, as
				  a part of or addition to the protest.
(d)
Motion to dismiss.
A motion
				  filed by a party to dismiss a protest for lack of jurisdiction, or a notice by
				  the Administrative Law Judge or the Commission of intent to dismiss a protest
				  on jurisdictional grounds, shall state the reasons therefore, shall be filed in
				  the case, and shall be mailed to all parties or their authorized
				  representatives. The motion or notice of intent to dismiss shall be set for
				  hearing, which shall not be less than fifteen (15) days after the filing of
				  such motion or notice of intent, at which time any party opposing such motion
				  or notice of intent may appear and show cause why the protest should not be
				  dismissed. Notice of the date, time and place of the hearing shall be mailed to
				  the parties or their representatives along with the motion or notice of intent
				  to dismiss.
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; Amended at 22 Ok Reg 1513, eff
					 6-11-05
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 710:1-5-47 - Burden of proof

Current through Vol. 41, No. 20, July 1, 2024
In all administrative proceedings, unless otherwise
					 provided by law, the burden of proof shall be upon the protestant to show in
					 what respect the action or proposed action of the Tax Commission is incorrect.
					 If the protestant fails to prove a prima facie case, the Administrative Law
					 Judge may recommend that the Commission deny the protest solely upon the
					 grounds of failure to prove sufficient facts which would entitle the protestant
					 to the requested relief.
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 710:1-5-48 - Effective date of the Part

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Part govern all proceedings and
					 cases commenced after they take effect, and also all further proceedings in
					 cases then pending, except to the extent that in the opinion of the Commission
					 or the Administrative Law Judge, their application in a pending case would not
					 be feasible or would work an injustice.
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 710:1-5-49 - Survival and abatement of protests

Current through Vol. 41, No. 20, July 1, 2024
No protest pending before the Tax Commission shall abate by
					 the death of the protestant. Consideration of such a protest shall proceed
					 according to the following:
(1)
Death of protestant where no hearing has been requested.
If a
				  taxpayer dies subsequent to the filing of a protest and no oral hearing has
				  been requested, the Commission shall proceed without further notice to examine
				  the merits of the protest and enter an order in accordance with its
				  findings.
(2)
Death of
				  protestant prior to hearing.
If a taxpayer has requested a hearing as
				  provided by law but dies before such hearing, and the Commission is apprised of
				  such death, notice of the proceedings and any upcoming hearing shall be mailed
				  to taxpayer's address as last given in connection with the protest proceeding,
				  and addressed to taxpayer, taxpayer's estate, or taxpayer's personal
				  representative. Taxpayer's personal representative or persons who demonstrate a
				  legal interest in taxpayer's estate shall be given a opportunity to appear and
				  to be heard in connection with the protest proceedings. If, after such notice,
				  there is no appearance or substitution by such persons in the protest
				  proceedings, the protest shall not be dismissed or decided as by default, but
				  the merits of the protest shall be examined and an order confirming, modifying,
				  or vacating the prior action or proposed action shall be entered, as in a case
				  where no hearing has been requested.
(3)
Death of protestant after hearing
				  or submission of case.
If a taxpayer dies after a requested hearing or
				  after the matter has been submitted for decision, findings, conclusions and a
				  recommendation as to the final disposition of taxpayer's protest may be entered
				  by the Administrative Law Judge, and a final order may be entered by the
				  Commission, although the personal representative of the taxpayer or other
				  person has not been substituted as a party to the proceeding. Notice of the
				  findings, conclusions and recommendation of the Administrative Law Judge and of
				  the Commission's final order shall be given to the taxpayer's personal
				  representative or other such person who has demonstrated a legal interest in
				  the estate of the deceased taxpayer and who has requested such
				  notice.
(4)
Substitution of
				  personal representative.
Taxpayer's personal representative may be
				  substituted for the taxpayer on motion of a party with notice to the
				  representative, and shall be substituted for the taxpayer upon application by
				  the representative. [
See:
OTC Order No. 96-02-13-017]
Added at 22 Ok Reg
					 1513, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 7 - ABATEMENT OF ERRONEOUS TAX ASSESSMENT › Section 710:1-5-70 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Part are provided to taxpayers who
					 wish to request adjustment or abatement of an assessment of the Oklahoma Tax
					 Commission which has already become final. [
See:
68 O.S. §
										221(e)
					 ]
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 7 - ABATEMENT OF ERRONEOUS TAX ASSESSMENT › Section 710:1-5-71 - When an assessment becomes final

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  In the event the person to whom a proposed assessment is issued acquiesces in
				  the changes reflected on the proposed assessment, or fails to file a written
				  protest within the sixty (60) days after the mailing of the proposed assessment
				  (or any extensions allowable by Statute that have been granted by the
				  Division), the proposed assessment becomes final.
(b) In cases in which an extension has been
				  granted for filing a protest, the proposed assessment becomes final at the
				  expiration of the period as extended by the Division if no protest is
				  filed.
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 7 - ABATEMENT OF ERRONEOUS TAX ASSESSMENT › Section 710:1-5-72 - Request for adjustment or abatement

Current through Vol. 41, No. 20, July 1, 2024
(a)
Untimely "protest" construed as request for abatement.
Every
				  written statement "protesting" a proposed assessment which is received after
				  the expiration of sixty (60) days from the mailing of the proposed assessment,
				  or after the expiration of any extension granted by the Division, shall be
				  treated as a request for an adjustment or abatement of the
				  assessment.
(b)
Manner in
				  which timeliness determined.
Timeliness of the filing of a request for
				  adjustment or abatement of the assessment shall be determined by the date of
				  the first filing with the Director of the Division out of which the controversy
				  arose, the office of the Administrative Law Judges, the office of the General
				  Counsel, or the Commission.
(c)
Abatement request does not extend period in which proposed assessment may
				  be timely protested.
A request for adjustment or abatement of an
				  assessment does not extend the time in which a written protest can be timely
				  filed. No request for adjustment or abatement of an assessment filed after a
				  proposed assessment becomes final will be construed as amending the time in
				  which a protest can be filed and a request for hearing submitted.
Amended at 16 Ok Reg
					 2628, eff 6-25-99; 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 7 - ABATEMENT OF ERRONEOUS TAX ASSESSMENT › Section 710:1-5-73 - Initial review, determination of abatement request

Current through Vol. 41, No. 20, July 1, 2024
(a)
Division to review.
All
				  requests for adjustment or abatement of an assessment shall be forwarded to the
				  Division which issued the proposed assessment to determine whether the request
				  was timely filed. Should it be determined that the request was timely filed,
				  the Division will determine whether the assessment is clearly
				  erroneous.
(b)
Division may
				  adjust or abate clearly erroneous assessment.
If the Division determines
				  that the assessment, or some portion thereof, is clearly erroneous, the
				  Division shall issue a document, signed by the Division Director, or a
				  designee, adjusting or abating the assessment, a copy of which shall be mailed
				  to the applicant.
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 7 - ABATEMENT OF ERRONEOUS TAX ASSESSMENT › Section 710:1-5-74 - Notification of initial disposition of abatement request; procedure upon denial by Division

Current through Vol. 41, No. 20, July 1, 2024
Should the Division not agree that the evidence presented
					 demonstrates that the assessment, or some portion thereof, is clearly
					 erroneous, the Division shall notify the taxpayer of its determination. The
					 notification letter shall state prominently that should taxpayer disagree with
					 the Division's determination, taxpayer must make written request for a review
					 of the determination, to the General Counsel's office within thirty (30) days
					 of the date of the Division notification. Failure of taxpayer to seek review
					 within thirty (30) days of the date of the Division's notification shall
					 constitute abandonment of the request.
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 7 - ABATEMENT OF ERRONEOUS TAX ASSESSMENT › Section 710:1-5-75 - Docketing of abatement request

Current through Vol. 41, No. 20, July 1, 2024
The General Counsel's office assigns a case number to a
					 request for adjustment or abatement of a proposed assessment which has become
					 final, creates a file, assigns an attorney, and notifies the taxpayer of the
					 assignment.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 7 - ABATEMENT OF ERRONEOUS TAX ASSESSMENT › Section 710:1-5-76 - Presentation of abatement request to Commission

Current through Vol. 41, No. 20, July 1, 2024
(a) Once docketed, the assigned attorney
				  shall review the evidence submitted in support of taxpayer's request, prepare a
				  fact sheet for presentation to the Commission at a regularly scheduled meeting,
				  and notify the taxpayer of the day said request will be presented. The taxpayer
				  may appear before the Commission and present documentary evidence and testimony
				  in the form of affidavit(s).
(b) No
				  hearing other than the appearance of taxpayer at a regularly scheduled meeting
				  of the Commission will be held. No transcript of the appearance before the
				  Commission will be prepared.
(c)
				  Should taxpayer desire a transcript or record of taxpayer's appearance before
				  the Commission, the taxpayer will need to contact a certified court reporter,
				  and make the necessary arrangements for the presence of the reporter at the
				  Commission meeting, and the cost thereof. The cost of transcribing will be
				  borne by the taxpayer who must furnish the original of the transcript to the
				  Commission.
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 7 - ABATEMENT OF ERRONEOUS TAX ASSESSMENT › Section 710:1-5-77 - "Preponderance of the evidence" and "clearly erroneous" defined; burden of proof for tax abatement purposes

Current through Vol. 41, No. 20, July 1, 2024
(a) In
				  order to have the assessment adjusted or abated, the taxpayer must demonstrate,
				  by a preponderance of the evidence, that the assessment or some portion thereof
				  is clearly erroneous.
(b) For
				  purposes of Section
				  221(e)
				  of Title 68 of the Oklahoma Statutes and Part 7 of this Subchapter,
"preponderance of the evidence"
means the evidence which is of
				  greater weight or more convincing than the evidence which is offered in
				  opposition to it; evidence which as a whole shows that the fact sought to be
				  proved is more probable than not.
(c) For purposes of Section
				  221(e)
				  of Title 68 of the Oklahoma Statutes and Part 7 of this Subchapter,
"clearly erroneous"
means unsupported by substantial evidence;
				  contrary to clear weight of evidence or induced by erroneous view of the
				  law.
(d) In order to sustain the
				  burden of demonstrating that the assessment or some portion thereof is clearly
				  erroneous, taxpayer must show evidence that the assessment deviates from the
				  law and is therefore invalid or is unsupported by the evidence, or
				  both.
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 7 - ABATEMENT OF ERRONEOUS TAX ASSESSMENT › Section 710:1-5-78 - No appeal; no stay of collection proceedings as a result of abatement request

Current through Vol. 41, No. 20, July 1, 2024
No appeal to the Supreme Court of the State of Oklahoma may
					 be taken from an Order denying taxpayer's request to adjust or abate an
					 assessment. Furthermore, collection actions instituted by the Commission to
					 collect a tax liability will not be stayed or continued as a result of the
					 filing of a request for adjustment or abatement.
Amended at 9 Ok Reg
					 3015, eff 7-13-92; 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 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-80 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Part are provided to taxpayers who
					 wish to request settlement of all or any portion of an Oklahoma tax liability
					 and interest and penalties which have already become final for less than the
					 outstanding amount. [
See:
68 O.S. §
										219.1
					 ]
Added at 20 Ok Reg
					 748, eff 3-17-03 (emergency); Added 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 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-81 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Part,
					 shall have the following meaning, unless the context clearly indicates
					 otherwise:
"Commission"
means the Oklahoma Tax
					 Commission.
"Final liability"
means:
(A) The tax, penalty and interest due after the expiration
					 of the statutory prescribed time within which to file a protest to a proposed
					 assessment;
(B) The amount due after the exhaustion of administrative
					 remedies without appeal to the Supreme Court;
(C) A tax amount admitted to be due by a taxpayer's report;
(D) The amount found due after a final court decision
					 concerning the existence or amount of the liability; or,
(E) Other cases of liabilities where further administrative
					 or judicial review is not available and the only consideration is
					 collectibility.
"Insolvency"
means:
(A) The inability to pay debts as they fall due in the
					 usual course of business; or,
(B) Having liabilities in excess of the reasonable market
					 value of assets held.
"Person"
means any individual, partnership,
					 corporation, limited liability company, association, or public or private
					 organization of any character.
"Settlement Agreement"
means a written
					 agreement between a taxpayer and the Commission whereby the Commission agrees
					 to abate all or a portion of an outstanding tax liability, including the
					 interest or penalties accruing thereto, and the taxpayer agrees to pay the
					 remainder of such liability, if any, as provided herein.
"Tax Liability"
means and includes the total
					 amount of Oklahoma tax, penalty, or interest due.
"Taxpayer"
means:
(A) Any person subject to or liable for any Oklahoma tax;
					 or,
(B) Any person required to file a return, or to pay or
					 withhold and remit any tax required by the provisions of any Oklahoma tax law
					 that is administered by the Commission.
"Trust fund tax"
means Oklahoma Sales Tax
					 levied pursuant to 68 O.S. §§ 1350 et seq., Oklahoma Gross Receipts
					 Tax (AKA Mixed Beverage Tax) pursuant to 37A §§ 5-105-5-107, Oklahoma
					 Income Tax withholding levied pursuant to 68 O.S. §§ 2385.2-2385.28,
					 or Oklahoma Motor Fuel taxes levied pursuant to 68 O.S. §§ 500.1 et
					 seq.
Added at 20 Ok Reg
					 748, eff 3-17-03 (emergency); Added 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 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-82 - Grounds for settlement

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Except for a trust fund tax, the Commission
				  may settle an Oklahoma tax liability for any of the following reasons:
(1) Collection of the tax with interest and
				  penalties would reasonably result in the taxpayer declaring
				  bankruptcy;
(2) The tax liability
				  is uncollectible due to the insolvency of the taxpayer resulting from factors
				  beyond the control of the taxpayer or other similar factors; or,
(3) The tax liability is the result of
				  actions of a person other than the taxpayer and to hold taxpayer liable for the
				  tax liability would be inequitable.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-83 - Eligibility requirements for settlement

Current through Vol. 41, No. 20, July 1, 2024
(a)
General requirements.
Before
				  a taxpayer becomes eligible for settlement pursuant to this program, the
				  following general requirements must be met:
(1) Tax liability must be final.
(2) All administrative remedies and appeals
				  must have been exhausted.
(3)
				  Taxpayer must be current with all returns filed or required to be filed with
				  the Commission.
(4) Taxpayer must
				  not be currently the subject of an open bankruptcy proceeding.
(5) Taxpayer must not be currently the
				  subject of a State tax-related criminal investigation or criminal
				  prosecution.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-84 - Application for a Settlement Agreement

Current through Vol. 41, No. 20, July 1, 2024
(a)
Application.
The forms
				  necessary to make application for a Settlement Agreement are available online
				  at
www.tax.ok.gov
.
(b)
When a Power of Attorney is
				  required.
Applications being tendered on behalf of a taxpayer by an
				  attorney, CPA, or other person, must be accompanied by a properly acknowledged
				  Power of Attorney Form, signed by the taxpayer, authorizing the person to act
				  on behalf of the taxpayer.
(c)
Additional information.
The Income Tax Accounts Division may
				  request additional financial or other information deemed necessary to
				  supplement the Settlement Agreement Application.
(d)
Presentation of the
				  application.
The Income Tax Accounts Division shall present a completed
				  application to the Commission during a regularly scheduled meeting of the
				  Commission.
(e)
Notice of the
				  determination of the application.
The Income Tax Accounts Division shall
				  notify the applicant in writing of the decision of the Commission and make any
				  required adjustments to the applicant's account.
(f)
Withdrawal of application.
An application for a Settlement Agreement may be withdrawn by the taxpayer at
				  any time prior to its acceptance.
Added at 20 Ok Reg
					 748, eff 3-17-03 (emergency); Added 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 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-85 - Effect of Offer in Compromise by the Internal Revenue Service

Current through Vol. 41, No. 20, July 1, 2024
(a) Acceptance of
				  an Offer in Compromise by the Internal Revenue Service does not automatically
				  guarantee acceptance by the State. An application for a Settlement Agreement
				  tendered to the Commission will be reviewed and evaluated on its own
				  merits.
(b) The federal "Offer in
				  Compromise" form cannot be substituted for the Oklahoma Settlement Agreement
				  Application. However, other documents such as the current financial statements
				  included in a compromise offer submitted to the Internal Revenue Service may
				  also be submitted to the State in support of an application for a Settlement
				  Agreement.
Added at 20 Ok Reg
					 748, eff 3-17-03 (emergency); Added 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 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-86 - Review by Commission

Current through Vol. 41, No. 20, July 1, 2024
(a)
Unanimous vote required.
A unanimous vote of the members of the
				  Commission is required for approval of a Settlement Agreement.
(b)
Discretionary act.
The
				  determination of settlement is within the sole discretion of the Commission.
(c)
Facts and other
				  considerations.
In making its decision, the Commission will consider,
				  but not be limited to, the following matters:
(1) The likelihood of collection of the
				  debt;
(2) The amount of the
				  debt;
(3) Efforts made by the
				  Applicant to pay a part of the debt prior to filing an application for
				  settlement;
(4) The taxpaying
				  record of the Applicant;
(5)
				  Applicant's current and possible future earning capacity;
(6) The portion of the tax itself which would
				  be paid under the terms of the proposed Settlement Agreement;
(7) The composition of the balance of tax,
				  penalty, and interest due;
(8) The
				  percentage of the tax debt proposed to be settled;
(9) The Applicant's age and health;
(10) The Applicant's net worth;
(11) The acceptance by the Internal Revenue
				  Service of an Offer in Compromise and the amount;
(12) The age of the debt;
(13) The existence of liens;
(14) Current operating status of any
				  business;
(15) Bankruptcy
				  status;
(16) The amount determined
				  to be collectible. This amount is generally based upon the Commission's
				  evaluation of the reasonable collection potential of the taxpayer's assets and
				  revenue. The collectible amount is one factor used to determine if an offer is
				  reasonable.
(17) Other liable
				  parties;
(18) Whether tax debt due
				  is a trust tax collected by Applicant but not remitted to the
				  Commission;
(19) What other persons
				  are liable;
(20) Whether the
				  Applicant is located within Oklahoma or not;
(21) The accuracy and veracity of the
				  Applicant's representations to the Commission;
(22) The recommendations of the Income Tax
				  Accounts Division; and
(23) The
				  expense and time expended in future collection efforts by the Commission on the
				  Applicant's debt.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-87 - Disclosure

Current through Vol. 41, No. 20, July 1, 2024
No return or document filed with the Commission pursuant to
					 the Settlement of Tax Liability program will be subject to disclosure except as
					 provided by 68 O.S. §
										205.
Added at 20 Ok Reg
					 748, eff 3-17-03 (emergency); Added 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 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-88 - Effect of a Settlement Agreement

Current through Vol. 41, No. 20, July 1, 2024
(a)
Effect of pending Settlement Agreement.
(1) Filing an application for settlement does
				  not constitute the filing of a protest of a proposed assessment, or extend the
				  time to protest a proposed assessment. Filing an application for settlement
				  does not constitute the taking of an appeal to the Oklahoma Supreme Court, nor
				  extend the time to take an appeal to the Supreme Court. Filing an application
				  for settlement does not place a taxpayer in compliance for purposes of renewing
				  a professional license.
(2) If
				  taxpayer is on an existing repayment plan, the taxpayer must continue to make
				  payments until the application for a Settlement Agreement is either accepted or
				  denied. Payments made pursuant to an existing repayment plan will not be
				  considered a part of the amount offered in the agreement.
(3) Collection activities may continue during
				  the review process, however, the Commission may suspend its collection efforts
				  if the interests of the State will not be compromised. If there is any
				  indication that the taxpayer filed the settlement offer simply to delay
				  collection of the tax or that the delay would interfere with collecting the
				  tax, the Commission will immediately resume collection efforts.
(4) Interest and penalty will continue to
				  accrue on any unpaid tax debt while the settlement is being
				  considered.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-89 - Payment

Current through Vol. 41, No. 20, July 1, 2024
(a) No payment is
				  required to be paid when the Settlement Agreement Application is submitted to
				  the Commission.
(b) Full payment of
				  the amount offered in settlement of the tax liability must be made within
				  thirty (30) days from date of notification that the proposed Settlement
				  Agreement has been accepted. Payment of the accepted settlement amount by cash,
				  cashier's check, money order, or charged to an approved credit card must be
				  made by the payment due date indicated on the acceptance notice.
[See:
https://www.ok.gov/tax/Online_Services/Payment_Options/index.html
]
(c) Any payment made with the application
				  will not be returned to Applicant, even if the Settlement Agreement is declined
				  or withdrawn. The retained payment will be applied to Applicant's outstanding
				  tax liability in accordance with Section
				  710:1-3-46 of this
				  Chapter.
(d) In appropriate
				  circumstances, the Commission may consider proposed Settlement Agreements that
				  provide for payments to be made over a period of time based on future
				  income.
(e) The Settlement
				  Agreement becomes void if taxpayer defaults on payment under the
				  agreement.
(f) The Settlement
				  Agreement becomes void if the agreement was obtained by fraud or
				  misrepresentation of a material fact.
Added at 20 Ok Reg
					 748, eff 3-17-03 (emergency); Added at 20 Ok Reg 2580, eff 7-11-03; Amended at
					 24 Ok Reg 1688, eff 6-11-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-90 - If the proposed Settlement Agreement is declined

Current through Vol. 41, No. 20, July 1, 2024
(a) If the application for a Settlement
				  Agreement is declined, the taxpayer will be notified by the Income Tax Accounts
				  Division in writing.
(b) Taxpayer
				  should immediately contact the Commission to arrange payment of the entire
				  liability. If immediate payment of the entire liability is not possible, the
				  taxpayer may request payment through the regular collection
				  procedures.
Added at 20 Ok Reg
					 748, eff 3-17-03 (emergency); Added 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 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-91 - Return of Settlement Agreement Application

Current through Vol. 41, No. 20, July 1, 2024
The Commission may reject the Settlement Agreement
					 Application as not processible for any of the following reasons:
(1) The applicant is not adequately
				  identified (name, address, ID#, etc.) or required signatures are not
				  provided.
(2) The settlement offer
				  includes an amount already collected or subject to refund.
(3) The tax liability is not adequately
				  identified.
(4) The Settlement
				  Agreement Application does not show a reason or a statement supporting the
				  reason for the settlement offer has not been provided.
(5) Financial statements or other
				  documentation have not been included, or are incomplete or do not present a
				  complete and accurate representation of the taxpayer's financial
				  condition.
(6) The Commission's
				  records indicate noncompliance with filing of required returns.
(7) The applicant is currently under
				  bankruptcy court jurisdiction.
(8)
				  Power of Attorney Form (if indicated) has not been included.
Added at 20 Ok Reg
					 748, eff 3-17-03 (emergency); Added at 20 Ok Reg 2580, eff 7-11-03; Amended at
					 24 Ok Reg 1688, eff 6-11-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-92 - Exclusivity of request for settlement of tax liability

Current through Vol. 41, No. 20, July 1, 2024
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 protest of 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
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 8 - SETTLEMENT OF TAX LIABILITY › Section 710:1-5-93 - Officials ineligible for Settlement Agreement

Current through Vol. 41, No. 20, July 1, 2024
No appointed or elected officials may apply for settlement
					 pursuant to this Section.
Added at 20 Ok Reg
					 748, eff 3-17-03 (emergency); Added 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 9 - PERMITS AND LICENSES › Section 710:1-5-100 - Show cause hearings

Current through Vol. 41, No. 20, July 1, 2024
When a Tax Division contests the taxpayer's compliance with
					 State tax laws or Commission Rules, the Division may cause notice to be issued
					 to the taxpayer requiring him to appear before the Administrative Law Judge or
					 an Administrative Hearing Officer to show why his license or permit should not
					 be cancelled. The notice shall contain a date certain for the hearing. Failure
					 to appear at the hearing may result in the cancellation of license or permit.
					 The taxpayer may represent himself or be represented by an attorney, an
					 accountant or other representative approved by the Commission. The taxpayer is
					 to bring all reports and payments for delinquent taxes, penalty and interest to
					 the hearing. Evidence and testimony of witnesses may be presented at the
					 hearing.
Amended at 10 Ok Reg
					 3819, eff 7-12-93; Amended at 12 Ok Reg 3474, eff 7-21-95 (emergency); Amended
					 at 13 Ok Reg 3091, eff 7-11-96; 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 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-110 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Part,
					 shall have the following meaning, unless the context clearly indicates
					 otherwise:
"Business day"
means a day on which State
					 offices are open for regular business.
"Non compliant taxpayer"
means any taxpayer
					 operating under a sales tax permit who, within any consecutive
					 twenty-four-month period, has failed to file two (2) reports or remit tax due
					 for any two (2) months, as required under the provisions of any tax law.
					 Provided, a taxpayer shall not be deemed noncompliant for nonpayment of income
					 taxes.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency) ; Added
						at 30 Ok Reg 1853, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-111 - Noncompliant taxpayer determination and advisory notice

Current through Vol. 41, No. 20, July 1, 2024
Should a taxpayer fail to file two (2) reports or remit tax
					 due for two (2) months within a twenty-four-month period, the taxpayer is
					 deemed to be noncompliant and will be issued an advisory notice that a third
					 delinquency in reporting or remitting taxes occurring prior to payment of
					 identified tax delinquencies within the twenty-four-month period will result in
					 closure of taxpayer's business. The advisory notice provided pursuant to this
					 Section will be sent certified by the U.S. postal service to the taxpayer's
					 last-known address or will be hand delivered to the taxpayer's business
					 address.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency) ; Added
						at 30 Ok Reg 1853, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-112 - Commencement of twenty-four (24) month period and examples

Current through Vol. 41, No. 20, July 1, 2024
(a)
Commencement of twenty-four (24)
				  month period.
A taxpayer's initial tax delinquency begins commencement
				  of the twenty-four (24) month period for purposes of the business compliance
				  proceedings.
(b)
Examples.
The following examples illustrate the application of the
				  twenty-four (24) month period.
(1) A taxpayer
				  is delinquent for July and August of 2017, but does not incur another
				  delinquency until September 2019; no pending business closure notice will be
				  issued. Taxpayer's September 2019, delinquency begins commencement of a new
				  twenty-four (24) month period.
(2)
				  A taxpayer is delinquent for July and August of 2017 and pays the tax,
				  interest, penalty and fees due before incurring an additional delinquency in
				  January 2018. A pending business closure notice will not be issued. The January
				  2018 delinquency begins a new twenty-four (24) month period.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-113 - Pending business closure notice

Current through Vol. 41, No. 20, July 1, 2024
(a)
Applicability.
When a taxpayer deemed noncompliant fails to
				  report or pay tax for a third month within a twenty-four-month period, a
				  Pending Business Closure Notice will be issued.
(b)
Contents of pending business
				  closure notice.
The notice will outline the outstanding reports and tax
				  payments and will advise the noncompliant taxpayer that the business will be
				  closed unless taxpayer within five (5) business days from the delivery or
				  attempted delivery of the notice exercises one of the following options:
(1) Provides proof to the satisfaction of the
				  Tax Commission that the delinquent tax reports and/or tax payments have been
				  previously filed and/or paid.
(2)
				  Files all outstanding tax reports and remits the delinquent tax including any
				  accrued interest, penalty and fees.
(3) Pursuant to the terms outlined in Section
				  710:1-5-115,
				  enters into an installment payment agreement approved by the Tax Commission to
				  satisfy the delinquent tax, interest, penalty and fees due.
(4) Objects to the business closure by filing
				  a written protest and request for an administrative hearing, pursuant to the
				  terms outlined in Section
				  710:1-5-117.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-114 - Closure Order

Current through Vol. 41, No. 20, July 1, 2024
If a noncompliant taxpayer fails to timely and fully
					 exercise one of the options to avoid business closure outlined in paragraphs
					 (1) through (4) of subsection (b) of Section
					 710:1-5-113,
					 or to comply with the terms of an installment payment agreement pursuant to
					 Section
					 710:1-5-115,
					 the Tax Commission will issue a Closure Order.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency) ; Added
						at 30 Ok Reg 1854, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-115 - Installment payment agreements

Current through Vol. 41, No. 20, July 1, 2024
(a)
Eligibility and terms of installment payment agreements.
Noncompliant taxpayers owing tax delinquencies of Five Hundred Dollars
				  ($500.00) or less are not eligible for an installment payment agreement.
				  Installment Payment Agreements (IPA) for tax delinquencies over Five Hundred
				  Dollars ($500.00) require a down payment equal to or greater than one-fourth
				  (1/4) of the tax, interest, penalty and fees owed. The agreement shall not
				  exceed twelve (12) months. A tax warrant for the delinquent tax, interest,
				  penalty and fees will be filed by the Tax Commission to protect the State's
				  interest.
(b)
Installment
				  payment agreement conditions.
(1)
				  Taxpayer must file all delinquent tax returns prior to entering into an
				  installment payment agreement.
(2)
				  Taxpayer must make installment payments when due by cashier's check, money
				  order, or credit card accepted by the Tax Commission.
(3) Taxpayer must remain in compliance,
				  filing all tax returns and paying in full all taxes that come due during the
				  term of the installment payment agreement.