Okla. Admin. Code § 710:1-5-22

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

Section 710:1-5-22 - Commencement and numbering of a protest of a proposed assessment

(a) An assessment, correction or adjustment must be issued before a taxpayher can file a protest.

(b) Protests must be commenced by filing a timely written protest with the taxing division, either online through OkTAP via the Protest link at tax.ok.gov, by mail addressed to Oklahoma Tax Commission, Oklahoma City, OK 73194, or in person at the Taxpayer Resource Center located at 300 N. Broadway, Oklahoma City, OK 73102.

(c) The Administrative Law Judges' Office assigns a case number of a protest of proposed assessment, creates a court file, assigns a Judge and sets a day for a prehearing conference between the parties and the Administrative Law Judge.

Okla. Admin. Code § 710:1-5-22

Amended at 20 Ok Reg 2580, eff 7-11-03

Amended by Oklahoma Register, Volume 40, Issue 22, August 1, 2023, eff. 8/11/2023

Amended by Oklahoma Register, Volume 41, Issue 22, August 1, 2024, eff. 8/11/2024