Okla. Admin. Code § 710:95-22-8

Current through Vol. 42, No. 7, December 16, 2024

Section 710:95-22-8 - Fine review procedures

(a)Review request. A contractor who disagrees with a fine imposed pursuant to 710:95-22-4 and 710:95-22-6 may request within thirty (30) days of mailing of the Fine Notification that the fine be reviewed by the Audit Services Division.

(b)Contents of request. The request must be in writing, submitted to the Audit Services Division at P.O. Box 269062, Oklahoma City, OK 73194, and state the basis for the contractor's belief that the fine is issued in error. Documentation supporting the contractor's statement must accompany the request.

(c)Conditions of fine withdrawal. The fine(s) will be withdrawn under the stated circumstances:

(1) The Audit Services Division determines that the fine(s) was issued in error.

(2) The Audit Services Division finds that the contractor subsequent to the imposition of the fine provided for in 710:95-22-4 obtained the required employer identification numbers.

(d)Contents of notification when fine not withdrawn. If the Audit Services Division does not agree that the fine should be withdrawn, the contractor shall be so notified in writing by the Audit Services Division. The notification shall prominently state that if the contractor disagrees with the Audit Services Division's final determination, the contractor must file, within thirty (30) days of mailing of the notification, a protest with the General Counsel's Office at Oklahoma Tax Commission, Oklahoma City, Oklahoma 73194.

(e)Protests. Upon receipt, the General Counsel's Office shall forward the protest to the Office of the Administrative Law Judge to be set for hearing.

Okla. Admin. Code § 710:95-22-8

Added at 30 Ok Reg 1874, eff 7-11-13

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

Amended by Oklahoma Register, Volume 39, Issue 24, September 1, 2022, eff. 9/11/2022