Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 1. Administrative Operations |
Subchapter 5. Practice and Procedure |
Part 5. ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS |
SECTION 710:1-5-48. Effective date of the Part
Latest version.
- The provisions of this Part govern all proceedings and cases commenced after they take effect, and also all further proceedings in cases then pending, except to the extent that in the opinion of the Commission or the Administrative Law Judge, their application in a pending case would not be feasible or would work an injustice.