Okla. Stat. tit. 68, § 68-208
This is the official text of Okla. Stat. tit. 68, § 68-208, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Notice of hearing
Official statutory text
Any notice required by this article, or any state tax law, to be
given by the Tax Commission shall be in writing and may be served
personally or by mail. If mailed, it shall be addressed to the
person to be notified at the last-known address of such person. As
used in this article or any other state tax law, "last-known
address" shall mean the last address given for such person as it
appears on the records of the division of the Tax Commission giving
Oklahoma Statutes - Title 68. Revenue and Taxation Page 75
such notice, or if no address appears on the records of that
division, the last address given as appears on the records of any
other division of the Tax Commission. If no such address appears,
the notice shall be mailed to such address as may reasonably be
obtainable. If the Tax Commission receives an address from the
United States Postal Service as a result of a change of address
submitted to the United States Postal Service, “last-known address”
shall mean the address provided to the United States Postal Service.
The mailing of such notice shall be presumptive evidence of receipt
of the same by the person to whom addressed. If the notice has been
mailed as provided in this section, failure of the person to receive
such notice shall neither invalidate nor be grounds for invalidating
any action taken pursuant thereto, nor shall such failure relieve
any taxpayer from any tax or addition to tax or any interest or
penalties thereon.
given by the Tax Commission shall be in writing and may be served
personally or by mail. If mailed, it shall be addressed to the
person to be notified at the last-known address of such person. As
used in this article or any other state tax law, "last-known
address" shall mean the last address given for such person as it
appears on the records of the division of the Tax Commission giving
Oklahoma Statutes - Title 68. Revenue and Taxation Page 75
such notice, or if no address appears on the records of that
division, the last address given as appears on the records of any
other division of the Tax Commission. If no such address appears,
the notice shall be mailed to such address as may reasonably be
obtainable. If the Tax Commission receives an address from the
United States Postal Service as a result of a change of address
submitted to the United States Postal Service, “last-known address”
shall mean the address provided to the United States Postal Service.
The mailing of such notice shall be presumptive evidence of receipt
of the same by the person to whom addressed. If the notice has been
mailed as provided in this section, failure of the person to receive
such notice shall neither invalidate nor be grounds for invalidating
any action taken pursuant thereto, nor shall such failure relieve
any taxpayer from any tax or addition to tax or any interest or
penalties thereon.
Status: in_force · Read it on the official government site
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