{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-221","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-221","heading":"Reports or returns by taxpayer","body":"A. If any taxpayer shall fail to make any report or return as\n\nrequired by any state tax law, the Oklahoma Tax Commission, from any\n\ninformation in its possession or obtainable by it, may determine the\n\ncorrect amount of tax for the taxable period. If a report or return\n\nhas been filed, the Tax Commission shall examine such report or\n\nreturn and make such audit or investigation as it may deem\n\nnecessary. If, in cases where no report or return has been filed,\n\nthe Tax Commission determines that there is a tax due for the\n\ntaxable period, or if, in cases where a report or return has been\n\nfiled, the Tax Commission shall determine that the tax disclosed by\n\nsuch report or return is less than the tax disclosed by its\n\nexamination, it shall in writing propose the assessment of taxes or\n\nadditional taxes, as the case may be, and shall mail a copy of the\n\nproposed assessment to the taxpayer at the taxpayer's last-known\n\naddress. Proposed assessments made in the name of the \"Oklahoma Tax\n\nCommission\" by its authorized agents shall be considered as the\n\naction of the Tax Commission.\n\nB. Any assessment, correction or adjustment made as a result of\n\nan office audit shall be presumed to be the result of an audit of\n\nthe report or return only, and such office audit shall not be deemed\n\na verification of any item in the report or return unless the item\n\nshall have been made the subject of a hearing before the Tax\n\nCommission, and the correctness and amount of such item determined\n\nat such hearing; and such office audit shall not preclude the Tax\n\nCommission from subsequently making further adjustment, correction\n\nor assessment as a result of a field audit of the books and records\n\nof the taxpayer, wherever located, or upon disclosures from any\n\nsource other than the return. In cases where no report or return\n\nhas been filed, the assessment of the tax on any information\n\navailable shall in no event preclude the assessment at any time on\n\nsubsequently disclosed information.\n\nC. Within sixty (60) days after the date indicated on the\n\naforesaid proposed assessment, the taxpayer may file with the Tax\n\nCommission a written protest under oath, signed by the taxpayer or\n\nthe taxpayer's duly authorized agent, on such a form as the Tax\n\nCommission may prescribe, setting out therein:\n\n1. A statement of the amount of deficiency as determined by the\n\nTax Commission, the nature of the tax and the amount thereof in\n\ncontroversy;\n\n2. A clear and concise assignment of each error alleged to have\n\nbeen committed by the Tax Commission;\n\n3. 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 the application;\n\n4. A statement of relief sought by the taxpayer; and\n\n5. A verification by the taxpayer or the taxpayer's duly\n\nauthorized agent that the statements and facts contained therein are\n\ntrue.\n\nD. If in such written protest the taxpayer shall request an\n\noral hearing, the Tax Commission shall grant such hearing, and\n\nshall, by written notice, advise the taxpayer of a date, which shall\n\nnot be less than ten (10) days from the date of mailing of such\n\nwritten notice, when such taxpayer may appear before the Tax\n\nCommission and present arguments and evidence, oral or written, in\n\nsupport of the protest. Hearings shall be held as soon as\n\npracticable. In the event an oral hearing is not requested, the Tax\n\nCommission shall proceed without further notice to examine into the\n\nmerits of the protest and enter an order in accordance with its\n\nfindings. Upon request of any taxpayer and upon proper showing that\n\nthe principle of law involved in the assessment of any tax is\n\nalready pending before the courts for judicial determination, the\n\ntaxpayer, upon agreement to abide by the decision of the court, may\nCommission shall proceed without further notice to examine into the\n\nmerits of the protest and enter an order in accordance with its\n\nfindings. Upon request of any taxpayer and upon proper showing that\n\nthe principle of law involved in the assessment of any tax is\n\nalready pending before the courts for judicial determination, the\n\ntaxpayer, upon agreement to abide by the decision of the court, may\n\npay the tax so assessed under protest and such protest shall be\n\nresolved in accordance with the agreement to abide.\n\nE. If the taxpayer fails to file a written protest within the\n\nsixty-day period herein provided for or within the period as\n\nextended by the Tax Commission, or if the taxpayer fails to file the\n\nnotice required by Section 226 of this title within thirty (30) days\n\nfrom the date indicated on the proposed assessment, then the\n\nproposed assessment, without further action of the Tax Commission,\n\nshall become final and absolute. A taxpayer who fails to file a\n\nprotest to an assessment of taxes within the time period prescribed\n\nby this section may, within one (1) year of the date the assessment\n\nbecomes final, request the Tax Commission to adjust or abate the\n\nassessment if the taxpayer can demonstrate, by a preponderance of\n\nthe evidence, that the assessment or some portion thereof is clearly\n\nerroneous. If the Tax Commission determines that the proper showing\n\nhas been made, the assessment or portion thereof determined to be\n\nclearly erroneous shall be deemed not to have become final and\n\nabsolute. No hearing to adjust or abate a clearly erroneous\n\nassessment may be granted after the Tax Commission's denial of such\n\na request. An order of the Tax Commission denying a taxpayer's\n\nrequest to adjust or abate an assessment alleged to be clearly\n\nerroneous is not an appealable order under Section 225 of this\n\ntitle. No proceeding instituted by the Tax Commission to collect a\n\ntax liability may be stayed because of a request made by a taxpayer\n\nto adjust or abate an assessment alleged to be clearly erroneous.\n\nF. The Tax Commission may in its discretion extend the time for\n\nfiling a protest for any period of time not to exceed an additional\n\nninety (90) days. Any extension granted shall not extend the period\n\nof time within which the notice required by Section 226 of this\n\ntitle may be filed.\n\nG. Within a reasonable time after the hearing herein provided\n\nfor, the Tax Commission shall make and enter an order in writing in\n\nwhich it shall set forth the disposition made of the protest and a\n\ncopy of such order shall forthwith be mailed to the taxpayer. The\n\norder shall contain findings of fact and conclusions of law. After\n\nremoving the identity of the taxpayer, the Tax Commission shall make\n\nthe order available for public inspection and shall publish those\n\norders the Tax Commission deems to be of precedential value. The\n\ntaxpayer may appeal the order within the time and in the manner\n\nprovided for by Section 225 of this title, but in the event the\n\ntaxpayer fails to so proceed, the order shall, within thirty (30)\n\ndays from the date a certified copy thereof is mailed to the\n\ntaxpayer, become final. The provisions of Section 226 of this title\n\nshall not apply where a proposed assessment or an assessment of\n\ntaxes has been permitted to become final.\n\nH. In all instances where the proposed assessment or the\n\nassessment of taxes or additional taxes has been permitted to become\n\nfinal, a certified copy of the assessment may be filed in the office\n\nof the county clerk of any county in this state, and upon being so\n\nfiled, the county clerk shall enter same upon the judgment docket in\n\nthe same manner as provided for in connection with judgments of\n\ndistrict courts. When an assessment is so filed and docketed, it\n\nshall have the same force and be subject to the same law as a\nfinal, a certified copy of the assessment may be filed in the office\n\nof the county clerk of any county in this state, and upon being so\n\nfiled, the county clerk shall enter same upon the judgment docket in\n\nthe same manner as provided for in connection with judgments of\n\ndistrict courts. When an assessment is so filed and docketed, it\n\nshall have the same force and be subject to the same law as a\n\njudgment of the district court, and accordingly it shall constitute\n\na lien on any real estate of the taxpayer located in the county\n\nwherein filed; and execution may issue and proceedings in aid of\n\nexecution may be had the same as on judgments of district courts.\n\nSuch lien is hereby released and extinguished upon the payment of\n\nsuch assessment, or, except as otherwise provided herein, upon the\n\nexpiration of ten (10) years after the date upon which the\n\nassessment was filed in the office of the county clerk; provided,\n\nthe Tax Commission may, prior to the release and extinguishment of\n\nsuch lien, refile the assessment one time in the office of the\n\ncounty clerk. An assessment so refiled shall continue the lien\n\nuntil payment of the assessment, or upon the expiration of ten (10)\n\nyears after the date upon which the assessment was refiled in the\n\noffice of the county clerk. The remedies provided in this\n\nsubsection shall be in addition to other remedies provided by law.\n\nAll active liens evidenced by an assessment filed with a county\n\nclerk's office prior to November 1, 1989, shall be released and\n\nextinguished if the assessment is not refiled prior to November 1,\n\n2001.\n\nI. In order to make more definite the intention of the\n\nLegislature in connection with the applicability or lack of\n\napplicability of the refund provisions of the tax statutes to those\n\ntreating with proposed assessments and assessments that have become\n\nfinal, the Legislature being cognizant of the fact that such intent\n\nhas been questioned, it is declared to be the intent of the\n\nLegislature that the refund provisions shall be without application\n\nto taxes where the amount thereof has been determined by an\n\nassessment, other than an assessment designated as an \"office\n\naudit\", that has become final.\n\nJ. Within fifteen (15) days after electronic notification of\n\nthe denial of a tax credit authorized by Section 28-101 of Title 70\n\nof the Oklahoma Statutes, a taxpayer may file with the Tax\n\nCommission a written protest under oath, signed by the taxpayer or\n\nthe taxpayer’s duly authorized agent, on such a form as the Tax\n\nCommission may prescribe. If the taxpayer fails to file a written\n\nprotest within the fifteen-day period, then the denial shall become\n\nfinal and absolute.\n\n1. If in such timely written protest the taxpayer shall request\n\nan oral hearing, the Tax Commission shall set a date for hearing\n\nupon the protest. The Tax Commission shall, by written notice,\n\nadvise the taxpayer of the time and place of the hearing, which\n\nshall not be less than ten (10) days from the date of mailing of\n\nsuch written notice, when such taxpayer may appear before the Tax\n\nCommission and present arguments and evidence, oral or written, in\n\nsupport of the protest.\n\n2. Within sixty (60) days after the written protest is filed,\n\nthe Tax Commission shall make and enter an order in writing in which\n\nit shall set forth the disposition made of the protest and a copy of\n\nsuch order shall forthwith be mailed to the taxpayer. The order\n\nshall contain findings of fact and conclusions of law. The taxpayer\n\nmay appeal the order within the time and in the manner provided for\n\nby Section 225 of this title, but in the event the taxpayer fails to\n\nso proceed, the order shall, within thirty (30) days from the date a\n\ncertified copy thereof is mailed to the taxpayer, become final.","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":"12beffa8b294b4b9d0d95608151366e4cbcd17272afe36157d59d32089af0756","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2208","next":"us-ok/okla.-stat.-tit.-68-68-221.1"},"notice":"GroundRules: Original legal text. Not legal advice."}