Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 1 - Administrative OperationsSubchapter 5 - Practice and Procedure
Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS
Section 710:1-5-43 - Exceptions to the requirement for exhausting administrative remedies

Okla. Admin. Code § 710:1-5-43

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:1-5-43 - Exceptions to the requirement for exhausting administrative remedies

The taxpayer must exhaust the administrative remedies prescribed by law prior to appealing from an order of the Tax Commission, except in cases involving Constitutional issues as outlined in Title 68 O.S. § 226(c). (See, Cimarron Industries, Inc. v. Oklahoma Tax Commission, 1980 OK 190, 621 P.2d 539.)

Okla. Admin. Code § 710:1-5-43

Amended at 12 Ok Reg 2923, eff 7-14-95; Amended at 16 Ok Reg 2628, eff 6-25-99
Amended by Oklahoma Register, Volume 41, Issue 22, August 1, 2024, eff. 8/11/2024