Okla. Admin. Code § 710:1-5-13
Current through Vol. 42, No. 1, September 16, 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 or denied the claim for refund. Settlements of final liabilities pursuant to 68 O.S. § 219.1 are governed by the provisions of Part 8 of this Subchapter.
Okla. Admin. Code § 710:1-5-13