Okla. Admin. Code § 710:1-5-74
Current through Vol. 42, No. 7, December 16, 2024
Should the Division not agree that the evidence presented demonstrates that the assessment, or some portion thereof, is clearly erroneous, the Division shall notify the taxpayer of its determination. The notification letter shall state prominently that should taxpayer disagree with the Division's determination, taxpayer must make written request for a review of the determination, to the General Counsel's office within thirty (30) days of the date of the Division notification. Failure of taxpayer to seek review within thirty (30) days of the date of the Division's notification shall constitute abandonment of the request.
Okla. Admin. Code § 710:1-5-74