The rules of this Chapter describe the organization, operation, and administration of the State Board of Equalization, as required by 75 O.S., Section 302, including the procedure for requesting rulemaking, as required by 75 O.S., Section 305, and the procedure for requesting declaratory rulings, as required by 75 O.S., Section 307.
Okla. Admin. Code § 255:1-1-1