Okla. Stat. tit. 68, § 68-5015
This is the official text of Okla. Stat. tit. 68, § 68-5015, 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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Audit of claim - Notice - Hearing
Official statutory text
A. The Oklahoma Tax Commission shall, within a reasonable time
after receipt of a claim, audit said claim for correctness and
payment. If the Oklahoma Tax Commission determines the amount of a
claim to be incorrect or excessive, or the supporting proof to be
inadequate, or that the claim should be disallowed for any other
reason, it shall notify the claimant by mail of the correct amount,
if any, for which the claim can be allowed or the finding and
reasons for disallowance of the claim. The claimant may, within
thirty (30) days after the date the notice is mailed by the Oklahoma
Tax Commission, submit further or additional proof in support of his
claim or request an oral hearing before the Oklahoma Tax Commission.
B. Upon request for a hearing, the Oklahoma Tax Commission shall
notify claimant in writing of the date, place and time of the
hearing. The hearing date shall not be less than ten (10) days from
the date of mailing the written hearing notice to the claimant.
Upon examination of the claimant's additional proof or after the
oral hearing, the Oklahoma Tax Commission shall enter an order in
accordance with its findings. The order of the Oklahoma Tax
Commission shall be final.
after receipt of a claim, audit said claim for correctness and
payment. If the Oklahoma Tax Commission determines the amount of a
claim to be incorrect or excessive, or the supporting proof to be
inadequate, or that the claim should be disallowed for any other
reason, it shall notify the claimant by mail of the correct amount,
if any, for which the claim can be allowed or the finding and
reasons for disallowance of the claim. The claimant may, within
thirty (30) days after the date the notice is mailed by the Oklahoma
Tax Commission, submit further or additional proof in support of his
claim or request an oral hearing before the Oklahoma Tax Commission.
B. Upon request for a hearing, the Oklahoma Tax Commission shall
notify claimant in writing of the date, place and time of the
hearing. The hearing date shall not be less than ten (10) days from
the date of mailing the written hearing notice to the claimant.
Upon examination of the claimant's additional proof or after the
oral hearing, the Oklahoma Tax Commission shall enter an order in
accordance with its findings. The order of the Oklahoma Tax
Commission shall be final.
Status: in_force · Read it on the official government site
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