Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 50. Income |
Subchapter 3. Returns and Reports |
Part 9. "INNOCENT SPOUSE" RELIEF PROCEDURE |
SECTION 710:50-3-60. Relief of spouse from Oklahoma Income Tax liability on joint Oklahoma Income Tax Return |
SECTION 710:50-3-61. Docketing of request for relief |
SECTION 710:50-3-62. Initial review, determination of recommendation |
SECTION 710:50-3-63. Procedure upon adverse recommendation |
SECTION 710:50-3-64. Presentation of relief request to Commission |
SECTION 710:50-3-65. "Preponderance of the evidence" defined |