Okla. Admin. Code § 710:1-5-21
Current through Vol. 42, No. 4, November 1, 2024
The Rules of Practice and Procedure before the Office of the Administrative Law Judges set out in this Part shall govern all contested proceedings before the Oklahoma Tax Commission or its delegated Administrative Law Judge. These Rules shall be given the most reasonable meaning, taken in their total context, and will be construed to secure due process in the proper resolution of every controversy. They shall not be construed to limit legal rights or obligations of any party.
Okla. Admin. Code § 710:1-5-21