{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-207","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-207","heading":"Hearings by Tax Commission","body":"(a) Incidental to the performance of its duties in the\n\nadministration of this article or any state tax law, any member of\n\nthe Tax Commission shall have the power to administer oaths, conduct\n\nhearings, and compel by subpoena the attendance of witnesses and the\n\nproduction of any books, records, or papers of any person, firm, or\n\ncorporation. The Tax Commission may examine under oath any\n\ntaxpayer, and the directors, officers, agents and employees of any\n\ntaxpayer, as well as all other witnesses, relative to the business\n\nof such taxpayer in respect of any matter incident to the\n\nadministration of this article or any state tax law.\n\n(b) The fees of witnesses required by the Tax Commission to\n\nattend any hearing shall be the same as those allowed to witnesses\n\nappearing before district courts of this state. Such fees shall be\n\npaid in the manner provided for the payment of other expenses\n\nincident to the administration of this article or of any state tax\n\nlaw.\n\n(c) Any person desiring a hearing before the Tax Commission\n\nshall file an application for such hearing, signed by himself or his\n\nduly authorized agent, setting out therein:\n\n(1) A statement of the nature of the tax, the amount thereof in\n\ncontroversy, and the action of the Tax Commission complained of;\n\n(2) A clear and concise assignment of each error alleged to have\n\nbeen committed by the Tax Commission;\n\n(3) The argument and legal authority upon which each assignment\n\nof error is made; provided, that the applicant shall not be bound or\n\nrestricted in such hearing, or on appeal, to the arguments and legal\n\nauthorities contained and cited in said application;\n\n(4) A statement of the relief sought by the taxpayer;\n\n(5) A statement of the witnesses, so far as such witnesses are\n\nthen known to the taxpayer, showing their names and addresses, and,\n\nif the taxpayer so desires, a request that such witnesses be\n\nsubpoenaed;\n\n(6) A verification by such person, or his duly authorized agent,\n\nthat the statements and facts therein contained are true.\n\n(d) If, in such application, the taxpayer shall request an oral\n\nhearing, the Tax Commission shall grant such hearing and shall, by\n\nwritten notice, advise the taxpayer of a date, which shall not be\n\nless than ten (10) days from the date of mailing such written\n\nnotice, when such taxpayer may appear before the Tax Commission and\n\npresent argument and evidence, oral or written. The Tax Commission\n\nshall, as soon as practicable thereafter, hold a hearing upon the\n\nmatter and, pursuant to such hearing, shall, as soon as practicable,\n\nmake an order confirming, modifying or vacating its prior\n\ndetermination, and shall send to the parties appearing before it at\n\nsuch hearing immediately a copy of such order.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"931e5892cc15b83b33e7552d8bf19cda574b997f8463bf3b046b8ccb9bf17162","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-206.1","next":"us-ok/okla.-stat.-tit.-68-68-208"},"notice":"GroundRules: Original legal text. Not legal advice."}