{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-5015","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-5015","heading":"Audit of claim - Notice - Hearing","body":"A. The Oklahoma Tax Commission shall, within a reasonable time\n\nafter receipt of a claim, audit said claim for correctness and\n\npayment. If the Oklahoma Tax Commission determines the amount of a\n\nclaim to be incorrect or excessive, or the supporting proof to be\n\ninadequate, or that the claim should be disallowed for any other\n\nreason, it shall notify the claimant by mail of the correct amount,\n\nif any, for which the claim can be allowed or the finding and\n\nreasons for disallowance of the claim. The claimant may, within\n\nthirty (30) days after the date the notice is mailed by the Oklahoma\n\nTax Commission, submit further or additional proof in support of his\n\nclaim or request an oral hearing before the Oklahoma Tax Commission.\n\nB. Upon request for a hearing, the Oklahoma Tax Commission shall\n\nnotify claimant in writing of the date, place and time of the\n\nhearing. The hearing date shall not be less than ten (10) days from\n\nthe date of mailing the written hearing notice to the claimant.\n\nUpon examination of the claimant's additional proof or after the\n\noral hearing, the Oklahoma Tax Commission shall enter an order in\n\naccordance with its findings. The order of the Oklahoma Tax\n\nCommission shall be 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":"cadca9994457055530fc18cd7b0746a1b6c4232ce06868fbfe9d5e84101a22d1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-5014","next":"us-ok/okla.-stat.-tit.-68-68-5016"},"notice":"GroundRules: Original legal text. Not legal advice."}