Okla. Stat. tit. 68, § 68-2910: Persons 65 years of age or older or totally disabled

person - Audit of claims - Hearing.

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.