Okla. Admin. Code § 710:1-5-25

Current through Vol. 42, No. 4, November 1, 2024

Section 710:1-5-25 - Content of protests, demands for hearing, and applications for hearing

Protests, demands for hearing, and applications for hearing shall be filed and signed by the taxpayer, or an authorized representative, and shall set out therein:

(1) The name, address and employer's identification number, if applicable;

(2) A statement of the amount of the deficiency as determined by the Division in the proposed assessment, the nature of the tax and the amount thereof in controversy;

(3) A clear and concise assignment of each error alleged to have been committed;

(4) The argument and legal authority upon which each assignment of error is made; provided, that the applicant shall not be bound or restricted in such hearing, or on appeal, to the arguments and legal authorities contained and cited in said applications;

(5) A statement of the relief sought by the taxpayer;

(6) A verification by the taxpayer or the taxpayer's duly authorized agent that the statements and facts contained therein are true; and

(7) In a refund claim, an assertion as to whether the basis for the claim request is due to a mistake of law or a mistake of fact with a brief statement of the mistake.

Okla. Admin. Code § 710:1-5-25

Amended at 16 Ok Reg 2628, eff 6-25-99

Amended by Oklahoma Register, Volume 32, Issue 23, August 17, 2015, eff. 8/27/2015

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