SECTION 165:5-25-1. Purpose and general overview of motor carrier taxpayer/registrant protest procedure

(a)   The purpose of this Subchapter is to give the International Fuel Tax ("IFTA") taxpayer ("taxpayer") or International Registration Plan ("IRP") registrant ("registrant"), or the taxpayer's/registrant's representative an opportunity to resolve "IFTA" or "IRP" disagreements with the Commission.

(b)   Taxpayers/Registrants who wish to challenge a liability assessed or other adverse actions by the Transportation Division, or to seek a refund of taxes or fees, shall file a written protest with the Transportation Division within thirty (30) days from the date of notification of the adverse action. Notification is deemed to be the date of the notice of the adverse action. A protest by the taxpayer/registrant should include the reason(s) for the protest.

(c)   The Transportation Division shall respond to the protest within thirty (30) days of receipt of the protest. The response shall advise the taxpayer/registrant the status of the review of the protest and advise of any additional documentation needed.

(d)   The taxpayer/registrant may contest the Transportation Division's final decision within thirty (30) days from the date of the mailing of the notice. The taxpayer/registrant must file an application with the Commission's Court Clerk's office in accordance with OAC 165:5-25-2 to contest the final decision.

[Source: Added at 23 Ok Reg 506, eff 12-19-05 (emergency); Added at 23 Ok Reg 2225, eff 7-1-06]