Okla. Admin. Code § 710:1-5-101

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

Section 710:1-5-101 - Protest of refusal to issue, extend or reinstate license or permit

(a) The applicant of any license or permit shall be given notice in writing of any refusal of a taxing division to issue or reinstate the license or permit for which the application was filed. If the applicant disagrees with the refusal, the applicant may file a written protest of the refusal. Letters of protest of a refusal to issue or reinstate a license or permit must be filed within sixty (60) days of the issue date indicated on the notice pursuant to the provisions of 68 O.S. § 212(C).

(b) Letters protesting a refusal to issue or reinstate a license or permit must be filed with the taxing division which issued the notice of refusal to issue or reinstate, either online through OkTAP via the License or Permit 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. Letters protesting the refusal to issue or reinstate a license or permit must be signed by the applicant or authorized agent of the applicant and state the reasons the license or permit should be issued. The letter of protest may include a request for hearing.

(c) If a hearing is requested, the applicant shall be given no less than ten (10) days' notice of the hearing. Evidence and testimony of witnesses may be presented at the hearing.

(d) The tax protest and demand for hearing procedures outlined in 710:1-5-21 through 710:1-5-48 are not applicable to proceedings relating to permits and licenses governed by the provisions of 710:1-5-100 and 710:1-5-101.

Okla. Admin. Code § 710:1-5-101

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