SECTION 710:1-5-121. Hearing officer decisions

Latest version.

The decision of the hearing officer to affirm or deny the business closure must be rendered in writing and a decision to affirm the business closure shall constitute a Closure Order with copies delivered to the noncompliant taxpayer by the U.S. postal service or by hand delivery.

[Source: Added at 30 Ok Reg 103, eff 11-1-12 (emergency); Added at 30 Ok Reg 1850, eff 7-11-13]

                    
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