SECTION 165:5-25-2. Filing confidential applications for hearing

(a)   Taxpayer or registrant applications for hearing shall be filed with the Commission's Court Clerk's Office. Applications shall be in writing, marked "CONFIDENTIAL" pursuant to OAC 165:5-1-5(g), signed by the taxpayer or registrant or an authorized representative thereof, and shall set out therein:

(1)   The name, mailing address, physical address, telephone number, and e-mail address of the taxpayer or registrant;

(2)   A statement of the amount of the deficiency as determined by the Transportation Division in the proposed assessment, the nature of the tax or fee and the amount thereof in controversy, or the denial of base state registration;

(3)   A clear and concise statement of each item in dispute;

(4)   The argument and any legal authority upon which each item in dispute is made; provided, that the taxpayer or registrant shall not be bound or restricted in such hearing, except on exceptions, to the arguments and legal authorities contained and cited in said applications or presented in the initial hearing;

(5)   A statement of the relief sought by the taxpayer or registrant;

(6)   A verification by the taxpayer or registrant or his duly authorized agent that the statements and facts contained therein are true; and

(7)   In a refund claim, a statement as to whether the basis for the claim request is due to a mistake of law or a mistake of fact with a brief explanation of the mistake.

(b)   Pursuant to 47 O.S. § 1170 and 51 O.S. § 24A.29, the Commission hereby determines that all reports and files of the Commission concerning the administration of the IFTA/IRP are confidential. All information classified as confidential shall remain confidential unless otherwise provided by law.

(c)   The taxpayer or registrant may authorize the disclosure of information to any person pursuant to a written waiver of confidentiality.

[Source: Added at 23 Ok Reg 506, eff 12-19-05 (emergency); Added at 23 Ok Reg 2225, eff 7-1-06; Amended at 27 Ok Reg 2098, eff 7-11-10; Amended at 37 Ok Reg 1082, eff 10-1-20]