 |
Oklahoma Administrative Code (Last Updated: March 11, 2021) |
 |
TITLE 165. Corporation Commission |
|
Chapter 5. Rules of Practice |
|
Subchapter 25. Motor Carrier Tax and Registration Protests |
SECTION 165:5-25-3. Representation and participation in administrative proceedings
Latest version.
- (a) Representation. In an administrative proceeding the taxpayer/registrant may represent himself/herself at any stage of the proceeding or may be represented by:(1) A corporation;(2) An attorney;(3) An accountant, but only in a tax protest matter; or,(4) A representative who has been pre-approved by the Commission to represent the taxpayer/registrant.(b) Proper showing may be required. If a taxpayer/registrant wants to be represented by someone other than himself, an attorney, or an accountant, the Administrative Law Judge may require that such other person, before being recognized as a representative of the taxpayer/registrant, make a proper showing of necessary qualifications to enable the representative to render such services to the taxpayer. Upon such showing by the representative, the Administrative Law Judge may certify the representative.