Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 1 - Administrative OperationsSubchapter 5 - Practice and Procedure
Part 5 - ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS
Section 710:1-5-35 - Oral evidence, witnesses and penalty for false statements

Okla. Admin. Code § 710:1-5-35

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:1-5-35 - Oral evidence, witnesses and penalty for false statements

An Administrative Law Judge may require the parties to an administrative proceeding to identify the persons they expect to call as witnesses. The testimony of witnesses shall be made under oath or affirmation, and the making of false statements may subject a person to the penalties of perjury.

Okla. Admin. Code § 710:1-5-35

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