Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 1 - Administrative OperationsSubchapter 5 - Practice and Procedure
Part 3 - DESCRIPTION OF ADMINISTRATIVE REVIEW AND HEARINGS
Section 710:1-5-12 - Petitions for waiver of interest or penalty (or both)

Okla. Admin. Code § 710:1-5-12

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:1-5-12 - Petitions for waiver of interest or penalty (or both)

Waiver of interest or penalty associated with a tax assessment or failure to file a return or report is within the discretionary authority of the Commission pursuant to the provisions of 68 O.S. § 220. Requests for waiver of penalty or interest should be in writing, and addressed to the division which originated the tax assessment or liability notification.

Okla. Admin. Code § 710:1-5-12

Amended at 16 Ok Reg 2628, eff 6-25-99