{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-225","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-225","heading":"Appeals","body":"A. Any taxpayer aggrieved by any order, ruling, or finding of\n\nthe Oklahoma Tax Commission directly affecting the taxpayer or\n\naggrieved by a final order of the Tax Commission issued pursuant to\n\nsubsection G of Section 221 of this title may appeal therefrom\n\ndirectly to the Supreme Court of Oklahoma. Provided, any taxpayer\n\nappealing from a final order of the Tax Commission assessing a tax\n\nor an additional tax or denial of a claim for refund may opt to file\n\nan appeal in district court as provided in subsection D of this\n\nsection.\n\nB. Within thirty (30) days after the date of mailing to the\n\ntaxpayer of the order, ruling, or finding complained of, the\n\ntaxpayer desiring to appeal shall:\n\n1. File a petition in error in the office of the Clerk of the\n\nSupreme Court; and\n\n2. Request that the Tax Commission prepare for filing with the\n\nSupreme Court, within thirty (30) days, the record of the appeal,\n\ncertified by the Secretary of the Tax Commission, and consisting of\n\nany citations, findings, judgments, motions, orders, pleadings and\n\nrulings, together with a transcript of all evidence introduced at\n\nany hearing relative thereto, or such portion of such citations,\n\nfindings, judgments, motions, orders, pleadings, rulings, and\n\nevidence as the appealing parties and the Tax Commission may agree\n\nto be sufficient to present fully to the Court the questions\n\ninvolved.\n\nC. Upon request of the taxpayer, the Tax Commission shall\n\nfurnish the taxpayer a copy of the proceedings had in connection\n\nwith the matter complained of.\n\nD. In lieu of an appeal to the Supreme Court, any taxpayer\n\naggrieved by a final order of the Tax Commission assessing a tax or\n\nan additional tax or denial of a claim for refund may opt to file an\n\nappeal for a trial de novo in the district court of Oklahoma County\n\nor the county in which the taxpayer resides. If the amount in\n\ndispute exceeds Ten Thousand Dollars ($10,000.00), the appeal shall\n\nbe heard by a district or associate district judge sitting without a\n\njury. If the amount in dispute does not exceed Ten Thousand Dollars\n\n($10,000.00), the appeal may be heard by a special judge sitting\n\nwithout a jury. An order resulting from a trial provided pursuant\n\nto this subsection shall be appealable directly to the Supreme Court\n\nof Oklahoma by either party. Such appeal shall be taken in the\n\nmanner and time provided by law for appeal to the Supreme Court from\n\nthe district court in civil actions. Upon the filing of an appeal,\n\nthe order of the district court shall be superseded and neither\n\nparty shall be required to give bond. The provisions of this\n\nsubsection shall be applicable for tax periods beginning after\n\nJanuary 1, 2014. Provided, if the order applies to multiple tax\n\nperiods which begin before and after January 1, 2014, the appeal\n\nprovided by this subsection shall be available to the aggrieved\n\ntaxpayer.\n\nE. If the appeal is from an order of the Tax Commission or a\n\ndistrict court denying a refund of taxes previously paid and if upon\n\nfinal determination of the appeal, the order denying the refund is\n\nreversed or modified, the taxes previously paid, together with\n\ninterest thereon from the date of the filing of the petition in\n\nerror at the rate provided in subsection A of Section 217 of this\n\ntitle, shall be refunded to the taxpayer by the Tax Commission.\n\nF. Such refunds and interest thereon shall be paid by the Tax\n\nCommission out of monies in the Tax Commission clearing account from\n\nsubsequent collections from the same source as the original tax\n\nassessment, provided that in the event there are insufficient funds\n\nfor refunds from subsequent collections from the same source, the\n\nrefund shall be paid by the Tax Commission from monies appropriated\n\nby the Legislature to the special refund reserve account for such\n\npurposes as hereinafter provided. There is hereby created within\nubsequent collections from the same source as the original tax\n\nassessment, provided that in the event there are insufficient funds\n\nfor refunds from subsequent collections from the same source, the\n\nrefund shall be paid by the Tax Commission from monies appropriated\n\nby the Legislature to the special refund reserve account for such\n\npurposes as hereinafter provided. There is hereby created within\n\nthe official depository of the State Treasury an agency special\n\naccount for the Tax Commission for the purpose of making such\n\nrefunds as may be required under this section, not otherwise\n\nprovided. This account shall consist of monies appropriated by the\n\nLegislature for the purpose of making refunds under this section.\n\nG. If the appeal be from an order, judgment, finding, or ruling\n\nof the Tax Commission other than one assessing a tax and from which\n\na right of appeal is not otherwise specifically provided for in this\n\narticle, the Uniform Tax Procedure Code, any aggrieved taxpayer may\n\nappeal from that order, judgment, finding, or ruling as provided in\n\nthis section. The filing of such an appeal shall supersede the\n\neffect of such order, judgment, ruling, or finding of the Tax\n\nCommission.\n\nH. This section shall be construed to provide to the taxpayer a\n\nlegal remedy by action at law in any case where a tax, or the method\n\nof collection or enforcement thereof, or any order, ruling, finding,\n\nor judgment of the Tax Commission is complained of, or is sought to\n\nbe enjoined in any action in any court of this state or the United\n\nStates of America.\n\nI. All hearings held in proceedings pursuant to this section\n\nshall be confidential and shall be held in closed court without\n\nadmittance of any person other than interested parties, their\n\ncounsel, and employees of the Oklahoma Tax Commission and its\n\ncounsel. Information designated by a party as confidential that is\n\nfiled with or submitted to the Supreme Court or district court in\n\nconjunction with any proceeding pursuant to this section shall not\n\nconstitute a public record and shall be sealed by the court. Any\n\nparty seeking to file confidential materials shall place the\n\nmaterials in a sealed manila envelope clearly marked with the\n\ncaption and case number, the word “CONFIDENTIAL”, and a reference to\n\nthis section of the Oklahoma Statutes.","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":"cfaa91f1eab40f2b05a9ba9bd8aa6239226c1b3b25a093f2578bb22d0a872c83","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-224","next":"us-ok/okla.-stat.-tit.-68-68-226"},"notice":"GroundRules: Original legal text. Not legal advice."}