{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-208","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-208","heading":"Notice of hearing","body":"Any notice required by this article, or any state tax law, to be\n\ngiven by the Tax Commission shall be in writing and may be served\n\npersonally or by mail. If mailed, it shall be addressed to the\n\nperson to be notified at the last-known address of such person. As\n\nused in this article or any other state tax law, \"last-known\n\naddress\" shall mean the last address given for such person as it\n\nappears on the records of the division of the Tax Commission giving\n\nsuch notice, or if no address appears on the records of that\n\ndivision, the last address given as appears on the records of any\n\nother division of the Tax Commission. If no such address appears,\n\nthe notice shall be mailed to such address as may reasonably be\n\nobtainable. If the Tax Commission receives an address from the\n\nUnited States Postal Service as a result of a change of address\n\nsubmitted to the United States Postal Service, “last-known address”\n\nshall mean the address provided to the United States Postal Service.\n\nThe mailing of such notice shall be presumptive evidence of receipt\n\nof the same by the person to whom addressed. If the notice has been\n\nmailed as provided in this section, failure of the person to receive\n\nsuch notice shall neither invalidate nor be grounds for invalidating\n\nany action taken pursuant thereto, nor shall such failure relieve\n\nany taxpayer from any tax or addition to tax or any interest or\n\npenalties thereon.","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":"0b269927455c3c223f8bd6db6760d57335f155d1987f6e689aa97ad5c1d0b11d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-207","next":"us-ok/okla.-stat.-tit.-68-68-209"},"notice":"GroundRules: Original legal text. Not legal advice."}