Okla. Admin. Code § 710:1-5-76

Current through Vol. 42, No. 7, December 16, 2024

Section 710:1-5-76 - Presentation of abatement request to Commission

(a) Once docketed, the assigned attorney shall review the evidence submitted in support of taxpayer's request, prepare a fact sheet for presentation to the Commission at a regularly scheduled meeting, and notify the taxpayer of the day said request will be presented. The taxpayer may appear before the Commission and present documentary evidence and testimony in the form of affidavit(s).

(b) No hearing other than the appearance of taxpayer at a regularly scheduled meeting of the Commission will be held. No transcript of the appearance before the Commission will be prepared.

(c) Should taxpayer desire a transcript or record of taxpayer's appearance before the Commission, the taxpayer will need to contact a certified court reporter, and make the necessary arrangements for the presence of the reporter at the Commission meeting, and the cost thereof. The cost of transcribing will be borne by the taxpayer who must furnish the original of the transcript to the Commission.

Okla. Admin. Code § 710:1-5-76

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