Okla. Admin. Code § 710:1-5-117

Current through Vol. 42, No. 1, September 16, 2024

Section 710:1-5-117 - Hearing request by noncompliant taxpayer

(a)Contents and form of protest and request for hearing. The protest and request for hearing must be made in writing, signed by the taxpayer or an authorized representative, and should outline therein:

(1) Taxpayer's name, address and social security number or employer's identification number;

(2) Taxpayer's sales tax permit or other identification number issued by the Tax Commission;

(3) The tax reporting periods at issue; and

(4) That an administrative hearing is requested including the manner in which the taxpayer desires the hearing to be held whether in person, by telephone, upon written documents furnished by the noncompliant taxpayer, or upon written documents and evidence produced by the noncompliant taxpayer at hearing.

(b)Rule applicability. The tax protest procedure outlined in 710:1-5-21 through 710:1-5-48 is not applicable to the business closure protest proceedings which are solely governed by the provisions of 710:1-5-117 through 710:1-5-121.

Okla. Admin. Code § 710:1-5-117

Added at 30 Ok Reg 103, eff 11-1-12 (emergency); Added at 30 Ok Reg 1854, eff 7-11-13

Amended by Oklahoma Register, Volume 32, Issue 23, August 17, 2015, eff. 8/27/2015

Amended by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018