Okla. Stat. tit. 12, app 1 R. 1.126

Current through Laws 2024, c. 453.

Rule 1.126 - MODE AND TIME OF COMMENCING APPEAL

(a) Time for Filing Petition in Error.

An appeal from the decision of the Tax Commission shall be commenced by:

1. Filing in this Court a petition in error within thirty days from the date the decision was mailed to the taxpayer, and

2. Payment of statutory costs or filing an affidavit in forma pauperis within thirty days from the date the decision was mailed to the taxpayer.

A petition in error will be deemed filed on date of mailing when mailed in accordance with Rule 1.4(c). See Rule 1.4(c) and (e), Rule 1.77(d).

(b) Cross or Counter Appeals.

A cross-appeal or counter-appeal to review a decision shall be commenced within the same time and in like manner as the principal appeal.

Okla. Stat. tit. 12, app 1 R. 1.126

Adopted by order of the Supreme Court, eff. 1/1/1997.