Part 5. ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS  


SECTION 710:1-5-20. Purpose and general overview of taxpayer protest procedure
SECTION 710:1-5-21. Intent, scope and construction of rules
SECTION 710:1-5-22. Commencement and numbering of a protest
SECTION 710:1-5-23. Protests in writing and timely filed; applications for hearings
SECTION 710:1-5-24. Protests to denials of claims for refunds
SECTION 710:1-5-25. Content of protests and applications for hearing
SECTION 710:1-5-26. Pleadings to be on 8 ½″ × 11″ paper
SECTION 710:1-5-27. Representation and participation in administrative proceedings
SECTION 710:1-5-28. Pre-hearing conference
SECTION 710:1-5-29. Notice of hearing
SECTION 710:1-5-30. Continuances or extensions
SECTION 710:1-5-31. Administrative law judge to hear case
SECTION 710:1-5-32. Conduct of hearing
SECTION 710:1-5-33. Discovery
SECTION 710:1-5-34. Rules of evidence
SECTION 710:1-5-35. Oral evidence, witnesses and penalty for false statements
SECTION 710:1-5-36. Evidence by official notice
SECTION 710:1-5-37. Transcript of oral hearings; request for certified court reporter
SECTION 710:1-5-38. Submission of case on briefs
SECTION 710:1-5-38.1. Motion for summary disposition
SECTION 710:1-5-39. Findings, conclusions and recommendations
SECTION 710:1-5-40. Options available to parties after action by Administrative Law Judge
SECTION 710:1-5-41. Decision and order of the Oklahoma Tax Commission
SECTION 710:1-5-42. Appeals from orders of the Oklahoma Tax Commission
SECTION 710:1-5-43. Exceptions to the requirement for exhausting administrative remedies
SECTION 710:1-5-44. Computation of time
SECTION 710:1-5-45. Service of documents
SECTION 710:1-5-46. Dismissal of case
SECTION 710:1-5-47. Burden of proof
SECTION 710:1-5-48. Effective date of the Part
SECTION 710:1-5-49. Survival and abatement of protests