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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 1. Administrative Operations |
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Subchapter 5. Practice and Procedure |
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Part 5. ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS |
SECTION 710:1-5-39. Findings, conclusions and recommendations
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- (a) Issuance. When the record in an administrative proceeding is closed and submitted, the Administrative Law Judge will issue Findings, Conclusions and Recommendations to the Tax Commission for its consideration. The Findings, Conclusions and Recommendations will include a statement of facts, the issues and contentions, conclusions based on the findings of fact and applicable law, and recommendation to the Tax Commission. The parties to the proceeding will be mailed copies of the Administrative Law Judge's Findings, Conclusions and Recommendations.(b) No appeal. No appeal may be based upon the Findings, Conclusions and Recommendations issued by the Administrative Law Judge, since only the Tax Commission may issue the final order from which an appeal may be brought.