Okla. Admin. Code § 710:1-5-92
Current through Vol. 42, No. 7, December 16, 2024
Procedures governing settlement of final tax liabilities, pursuant to this Part, are exclusive and must be clearly distinguished from procedures required for the filing of a timely protest of a proposed tax assessment or a timely demand for hearing relating to a denial of a claim for refund of taxes as set out in 710:1-5-21 through 710:1-5-49. The procedures for the filing, consideration, and disposition of petitions for abatement or adjustment of a tax assessment pursuant to the provisions of 68 O.S. § 221 (E) are set out in 710:1-5-70 through 710:1-5-78. Procedures for settlement of disputed, unliquidated tax claims or assessments are set out in 710:1-5-13.
Okla. Admin. Code § 710:1-5-92