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 710:1-5-38.1 - Motion for summary disposition

Current through Vol. 41, No. 20, July 1, 2024
A party may file a motion for summary disposition on any or
					 all issues on the ground that there is no substantial controversy as to any
					 material fact. The procedures for such motion are as follows:
(1) The motion for summary disposition shall
				  be accompanied by a concise written statement of the material facts as to which
				  the movant contends no genuine issue exists and a statement of argument and
				  authority demonstrating that summary disposition of any or all issues should be
				  granted. The moving party shall verify the facts to which such party contends
				  no genuine controversy exists with affidavits and evidentiary material attached
				  to the statement of material facts.
(2) If the protest has been set for hearing,
				  the motion shall be served at least twenty (20) days before the hearing date
				  unless an applicable scheduling order issued by the Administrative Law Judge
				  establishes an earlier deadline. The motion shall be served on all parties and
				  filed with the Office of the Administrative Law Judge.
(3) Any party opposing summary disposition of
				  issues shall file with the Administrative Law Judge within fifteen (15) days
				  after service of the motion a concise written statement of the material facts
				  as to which a genuine issue exists and the reasons for denying the motion. The
				  adverse party shall attach to the statement evidentiary material justifying the
				  opposition to the motion, but may incorporate by reference material attached to
				  the papers of the moving party. All material facts set forth in the statement
				  of the movant which are supported by acceptable evidentiary material shall be
				  deemed admitted for the purpose of summary disposition unless specifically
				  controverted by the statement of the adverse party which is supported by
				  acceptable evidentiary material.
(4) The affidavits that are filed by either
				  party shall be made on personal knowledge, shall show that the affiant is
				  competent to testify as to the matters stated therein, and shall set forth
				  matters that would be admissible in evidence at a hearing. A party challenging
				  the admissibility of any evidentiary material submitted by another party may
				  raise the issue expressly by written objection or motion to strike such
				  material.
(5) If the taxpayer has
				  requested a hearing, the Administrative Law Judge will issue a notice to the
				  parties scheduling the motion for a hearing limited to oral argument. If the
				  taxpayer has not requested a hearing, the Administrative Law Judge will rule on
				  the motion based on the submission of the parties, including the motion,
				  opposition to the motion, and attachments thereto.
(6) If the Administrative Law Judge finds
				  that there is no substantial controversy as to the material facts and that one
				  of the parties is entitled to a decision in its favor as a matter of law, the
				  Judge will grant summary disposition by issuing Findings of Fact, Conclusions
				  of Law, and Recommendations. Such Findings of Fact, Conclusions of Law and
				  Recommendations are subject to review by the Commission pursuant to
OAC
710:1-5-10,
				  710:1-5-40
				  and
				  710:1-5-41.
				  If a motion for summary disposition is denied, the Administrative Law Judge
				  will issue an order denying such motion.
(7) If the Administrative Law Judge finds
				  that there is no substantial controversy as to certain facts or issues, the
				  Judge may grant partial summary disposition by issuing an order which specifies
				  the facts or issues which are not in controversy and directing that the action
				  proceed for a determination of the remaining facts or issues. If a hearing of
				  factual issues is required, evidentiary rulings in the context of the summary
				  procedure shall be treated as rulings in limine. Any ruling on partial summary
				  disposition shall be incorporated into the Findings of Fact, Conclusions of
				  Law, and Recommendations issued at the conclusion of the proceedings before the
				  Administrative Law Judge.
Added at 30 Ok Reg 1852, eff
						7-11-13