Okla. Admin. Code § 710:1-5-46

Current through Vol. 42, No. 4, November 1, 2024

Section 710:1-5-46 - Dismissal of case

(a)Voluntary dismissal. A taxpayer may dismiss his or her protest or demand for hearing, or the taxing division whose action or proposed action has been formally challenged by protest or demand for hearing may withdraw its action or proposed action, without a motion therefor, at any time prior to the entry of a final order by the Commission.

(b)Dismissal for mootness. "Moot", for purposes of this Subchapter means that a case presents no actual controversy or that the issues have ceased to exist. A case that is or has become moot may be dismissed by the Commission or by the Administrative Law Judge on their own motion or on the motion of a party. At least fifteen (15) days' notice of the motion or intent to dismiss shall be given to all parties, who shall have the opportunity to respond and show cause why the case should not be dismissed. A dismissal by the Administrative Law Judge is subject to review by the Commission in the same manner as other rulings by the Administrative Law Judge.

(c)Receipt of untimely protest or demand for hearing. The Commission is without jurisdiction to consider a protest or demand for hearing that is not filed within the time provided by statute. Upon receipt of a protest that was untimely filed, in lieu of transmitting the matter to the Office of Administrative Law Judges, the taxing division shall notify the taxpayer in writing that the assessment has become final pursuant to 68 O.S. § 221(C), of further options for the taxpayer to have the timeliness determination reviewed, and of adjustment/abatement provisions contained within 68 O.S. § 221(E). Upon receipt of a demand for hearing that was untimely filed, in lieu of transmitting the matter to the Office of Administrative Law Judges, the taxing division shall notify the taxpayer in writing that the demand for hearing was untimely filed, of further options for the taxpayer to have the timeliness determination reviewed, and that the claim for refund is barred pursuant to 68 O.S. § 227(D).

(d)Dismissal for lack of jurisdiction. The question of the Commission's jurisdiction to consider a protest or demand for hearing may be raised at any time, by a party, the Administrative Law Judge, or the Commission itself. Questions as to the authority, propriety, or timeliness of a proposed assessment, denial of a claim for refund or other action or proposed action of the Division shall not be raised by a motion to dismiss, but shall be raised as defenses to such action or proposed action by the Division.

(e)Motion to dismiss. A motion seeking dismissal of a protest or demand for hearing for lack of jurisdiction, or a notice by the Administrative Law Judge or the Commission of intent to dismiss a case on jurisdictional grounds, shall state the reasons therefore, shall be filed in the case, and shall be mailed to all parties or their authorized representatives. The motion or notice of intent to dismiss shall be set for hearing, which shall not be less than fifteen (15) days after the filing of such motion or notice of intent, at which time any party opposing such motion or notice of intent may appear and show cause why the case should not be dismissed. Notice of the date, time and place of the hearing shall be mailed to the parties or their representatives along with the motion or notice of intent to dismiss.

Okla. Admin. Code § 710:1-5-46

Amended at 11 Ok Reg 3465, eff 6-26-94; Amended at 12 Ok Reg 2923, eff 7-14-95; Amended at 16 Ok Reg 2628, eff 6-25-99; Amended at 22 Ok Reg 1513, eff 6-11-05

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