Okla. Admin. Code § 165:5-25-2

Current through Vol. 41, No. 19, June 17, 2024

Section 165:5-25-2 - Filing confidential applications for hearing

(a) Until such time as the ECF System provides for the electronic filing of confidential documents, taxpayer or registrant applications for hearing pursuant to this subchapter shall be filed in paper with the Court Clerk in person or by mail. Accordingly and not with standing OAC 165:5-1-5(h), to maintain the confidentiality of the taxpayer's identity, a cover sheet for the application shall not be filed via the ECF System, and pursuant to 47 O.S. § 1170, all filings in the case are to be filed in paper with the Court Clerk in person or by mail instead of through the ECF System. Applications and filings shall be marked "CONFIDENTIAL TAXPAYER/REGISTRANT PROTEST, " signed by the taxpayer or registrant or an authorized representative thereof, and shall set out therein:

(1) The name, mailing address, physical address, telephone number, and e-mail address of the taxpayer or registrant;

(2) A statement of the amount of the deficiency as determined by the Transportation Division in the proposed assessment, the nature of the tax or fee and the amount thereof in controversy, or the denial of base state registration;

(3) A clear and concise statement of each item in dispute;

(4) The argument and any legal authority upon which each item in dispute is made; provided, that the taxpayer or registrant shall not be bound or restricted in such hearing, except on exceptions, to the arguments and legal authorities contained and cited in said applications or presented in the initial hearing;

(5) A statement of the relief sought by the taxpayer or registrant;

(6) A verification by the taxpayer or registrant or his duly authorized agent that the statements and facts contained therein are true; and

(7) In a refund claim, a statement as to whether the basis for the claim request is due to a mistake of law or a mistake of fact with a brief explanation of the mistake.

(b) Pursuant to 47 O.S. § 1170, the Commission is required to keep all reports, records, and files of the Commission concerning the administration of the IFTA/IRP confidential. All information classified as confidential shall remain confidential unless otherwise provided by law.

(c) The taxpayer or registrant may authorize the disclosure of information to any person pursuant to a written waiver of confidentiality.

Okla. Admin. Code § 165:5-25-2

Added at 23 Ok Reg 506, eff 12-19-05 (emergency); Added at 23 Ok Reg 2225, eff 7-1-06; Amended at 27 Ok Reg 2098, eff 7-11-10

Amended by Oklahoma Register, Volume 37, Issue 24, September 1, 2020, eff. 10/1/2020

Amended by Oklahoma Register, Volume 39, Issue 24, September 1, 2022, eff. 10/1/2022