Okla. Admin. Code § 710:1-5-49

Current through Vol. 42, No. 1, September 16, 2024

Section 710:1-5-49 - Survival and abatement of protests and demands for hearing

No protest or demand for hearing pending before the Tax Commission shall abate by the death of the protestant or claimant. Consideration of such a case shall proceed according to the following:

(1)Death of protestant where no hearing has been requested. If a taxpayer dies subsequent to the filing of a protest and no oral hearing has been requested, the Commission shall proceed without further notice to examine the merits of the protest and enter an order in accordance with its findings.

(2)Death of protestant or claimant prior to hearing. If a taxpayer has requested a hearing as provided by law but dies before such hearing, and the Commission is apprised of such death, notice of the proceedings and any upcoming hearing shall be mailed to taxpayer's address as last given in connection with the proceeding, and addressed to taxpayer, taxpayer's estate, or taxpayer's personal representative. Taxpayer's personal representative or persons who demonstrate a legal interest in taxpayer's estate shall be given an opportunity to appear and to be heard in connection with the proceedings. If, after such notice, there is no appearance or substitution by such persons in the proceeding, the case shall not be dismissed or decided as by default, but the merits of the case shall be examined and an order confirming, modifying, or vacating the prior action or proposed action shall be entered.

(3)Death of protestant or claimant after hearing or submission of case. If a taxpayer dies after a requested hearing or after the matter has been submitted for decision, findings, conclusions and a recommendation as to the final disposition of taxpayer's case may be entered by the Administrative Law Judge, and a final order may be entered by the Commission, although the personal representative of the taxpayer or other person has not been substituted as a party to the proceeding. Notice of the findings, conclusions and recommendation of the Administrative Law Judge and of the Commission's final order shall be given to the taxpayer's personal representative or other such person who has demonstrated a legal interest in the estate of the deceased taxpayer and who has requested such notice.

(4)Substitution of personal representative. Taxpayer's personal representative may be substituted for the taxpayer on motion of a party with notice to the representative, and shall be substituted for the taxpayer upon application by the representative. [See: OTC Order No. 96-02-13-017]

Okla. Admin. Code § 710:1-5-49

Added at 22 Ok Reg 1513, eff 6-11-05

Amended by Oklahoma Register, Volume 41, Issue 22, August 1, 2024, eff. 8/11/2024