Okla. Admin. Code § 710:1-5-11
Current through Vol. 42, No. 4, November 1, 2024
Section 710:1-5-11 - Petitions for abatement(a) A petition or request for abatement or adjustment of a tax assessment is a procedure by which a taxpayer may request relief from an assessment which has become final, but which the taxpayer may show, by a preponderance of the evidence, that the assessment contested was clearly erroneous. The determination of such a petition or request is within the sole discretion of the Commission pursuant to the provisions of 68 O.S. § 221 (E) and is not subject to appeal.(b) The procedures for the filing, consideration, and disposition of petitions for abatement or adjustment of a tax assessment are set out in 710:1-5-70 through 710:1-5-78.Okla. Admin. Code § 710:1-5-11
Amended at 16 Ok Reg 2628, eff 6-25-99Amended by Oklahoma Register, Volume 32, Issue 23, August 17, 2015, eff. 8/27/2015Amended by Oklahoma Register, Volume 41, Issue 22, August 1, 2024, eff. 8/11/2024