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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 95. Miscellaneous Areas of Regulatory and Administrative Authority |
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Subchapter 22. Registration Requirements for Resident and Nonresident Contractors |
SECTION 710:95-22-8. Fine review procedures
Latest version.
- (a) Review request. A contractor who disagrees with a fine imposed pursuant to 710:95-22-4 and 710:95-22-6 may request within thirty (30) days of mailing of the Fine Notification that the fine be reviewed by the Compliance Division.(b) Contents of request. The request must be in writing, submitted to the Compliance Division at P.O. Box 269062, Oklahoma City, OK 73126-9062,and state the basis for the contractor's belief that the fine is issued in error. Documentation supporting the contractor's statement must accompany the request.(c) Conditions of fine withdrawal. The fine(s) will be withdrawn under the stated circumstances:(1) The Compliance Division determines that the fine(s) was issued in error.(2) The Compliance Division finds that the contractor subsequent to the imposition of the fine provided for in 710:95-22-4 obtained the required employer identification numbers.(d) Contents of notification when fine not withdrawn. If the Compliance Division does not agree that the fine should be withdrawn, the contractor shall be so notified in writing by the Compliance Division. The notification shall prominently state that if the contractor disagrees with the Compliance Division's final determination, the contractor must file, within 30 days of mailing of the notification, a protest with the General Counsel's Office of the Oklahoma Tax Commission at 120 North Robinson, Suite 2000W, Oklahoma City, Oklahoma 73102-7801.(e) Protests. Upon receipt, the General Counsel's Office shall forward the protest to the Office of the Administrative Law Judge to be set for hearing.