Okla. Stat. tit. 68, § 68-225

A. Any taxpayer aggrieved by any order, ruling, or finding of

the Oklahoma Tax Commission directly affecting the taxpayer or

aggrieved by a final order of the Tax Commission issued pursuant to

subsection G of Section 221 of this title may appeal therefrom

directly to the Supreme Court of Oklahoma. Provided, any taxpayer

appealing from a final order of the Tax Commission assessing a tax

or an additional tax or denial of a claim for refund may opt to file

an appeal in district court as provided in subsection D of this

section.

B. Within thirty (30) days after the date of mailing to the

taxpayer of the order, ruling, or finding complained of, the

taxpayer desiring to appeal shall:

1. File a petition in error in the office of the Clerk of the

Supreme Court; and

2. Request that the Tax Commission prepare for filing with the

Supreme Court, within thirty (30) days, the record of the appeal,

certified by the Secretary of the Tax Commission, and consisting of

any citations, findings, judgments, motions, orders, pleadings and

rulings, together with a transcript of all evidence introduced at

any hearing relative thereto, or such portion of such citations,

findings, judgments, motions, orders, pleadings, rulings, and

evidence as the appealing parties and the Tax Commission may agree

to be sufficient to present fully to the Court the questions

involved.

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C. Upon request of the taxpayer, the Tax Commission shall

furnish the taxpayer a copy of the proceedings had in connection

with the matter complained of.

D. In lieu of an appeal to the Supreme Court, any taxpayer

aggrieved by a final order of the Tax Commission assessing a tax or

an additional tax or denial of a claim for refund may opt to file an

appeal for a trial de novo in the district court of Oklahoma County

or the county in which the taxpayer resides. If the amount in

dispute exceeds Ten Thousand Dollars ($10,000.00), the appeal shall

be heard by a district or associate district judge sitting without a

jury. If the amount in dispute does not exceed Ten Thousand Dollars

($10,000.00), the appeal may be heard by a special judge sitting

without a jury. An order resulting from a trial provided pursuant

to this subsection shall be appealable directly to the Supreme Court

of Oklahoma by either party. Such appeal shall be taken in the

manner and time provided by law for appeal to the Supreme Court from

the district court in civil actions. Upon the filing of an appeal,

the order of the district court shall be superseded and neither

party shall be required to give bond. The provisions of this

subsection shall be applicable for tax periods beginning after

January 1, 2014. Provided, if the order applies to multiple tax

periods which begin before and after January 1, 2014, the appeal

provided by this subsection shall be available to the aggrieved

taxpayer.

E. If the appeal is from an order of the Tax Commission or a

district court denying a refund of taxes previously paid and if upon

final determination of the appeal, the order denying the refund is

reversed or modified, the taxes previously paid, together with

interest thereon from the date of the filing of the petition in

error at the rate provided in subsection A of Section 217 of this

title, shall be refunded to the taxpayer by the Tax Commission.

F. Such refunds and interest thereon shall be paid by the Tax

Commission out of monies in the Tax Commission clearing account from

subsequent collections from the same source as the original tax

assessment, provided that in the event there are insufficient funds

for refunds from subsequent collections from the same source, the

refund shall be paid by the Tax Commission from monies appropriated

by the Legislature to the special refund reserve account for such

purposes as hereinafter provided. There is hereby created within
ubsequent collections from the same source as the original tax

assessment, provided that in the event there are insufficient funds

for refunds from subsequent collections from the same source, the

refund shall be paid by the Tax Commission from monies appropriated

by the Legislature to the special refund reserve account for such

purposes as hereinafter provided. There is hereby created within

the official depository of the State Treasury an agency special

account for the Tax Commission for the purpose of making such

refunds as may be required under this section, not otherwise

provided. This account shall consist of monies appropriated by the

Legislature for the purpose of making refunds under this section.

G. If the appeal be from an order, judgment, finding, or ruling

of the Tax Commission other than one assessing a tax and from which

a right of appeal is not otherwise specifically provided for in this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 103

article, the Uniform Tax Procedure Code, any aggrieved taxpayer may

appeal from that order, judgment, finding, or ruling as provided in

this section. The filing of such an appeal shall supersede the

effect of such order, judgment, ruling, or finding of the Tax

Commission.

H. This section shall be construed to provide to the taxpayer a

legal remedy by action at law in any case where a tax, or the method

of collection or enforcement thereof, or any order, ruling, finding,

or judgment of the Tax Commission is complained of, or is sought to

be enjoined in any action in any court of this state or the United

States of America.

I. All hearings held in proceedings pursuant to this section

shall be confidential and shall be held in closed court without

admittance of any person other than interested parties, their

counsel, and employees of the Oklahoma Tax Commission and its

counsel. Information designated by a party as confidential that is

filed with or submitted to the Supreme Court or district court in

conjunction with any proceeding pursuant to this section shall not

constitute a public record and shall be sealed by the court. Any

party seeking to file confidential materials shall place the

materials in a sealed manila envelope clearly marked with the

caption and case number, the word “CONFIDENTIAL”, and a reference to

this section of the Oklahoma Statutes.