Okla. Admin. Code § 710:50-3-62

Current through Vol. 42, No. 6, December 2, 2024

Section 710:50-3-62 - Initial review, determination of recommendation

The Income Tax Accounts Division will review all requests for relief and the supporting documentation and will make a recommendation that the Tax Commission grant the requested relief if the documentation has established that the liability is attributable to the income or business activity of the non-requesting spouse and that to hold the requesting spouse liable for the deficiency for the tax year involved would be inequitable.

Okla. Admin. Code § 710:50-3-62

Added at 13 Ok Reg 51, eff 10-2-95 (emergency); Added at 13 Ok Reg 3105, eff 7-11-96

Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021