The Oklahoma Bar Journal October 2026

G overnment & A dministrative L aw P ractice

Due Process and Requests for Affirmative Relief Within the Oklahoma Tax Commission By Marina Wise Author’s Note: This article serves as the author’s explanation of concepts, guidelines, laws, and regulations based upon her pro fessional experience and her preferred informational materials on the topic. This is not an official publication of the Oklahoma Tax Commission. F ROM TAX ASSESSMENTS TO CLAIMS FOR EXEMPTION, many Oklahoma Tax Commission (OTC) decisions will have a direct financial impact on taxpayers. Occasionally, taxpayers may disagree with the OTC’s conclusion. Accordingly, the OTC is permitted to hold hearings on tax issues and otherwise review its previous decisions. For purposes of this article, these methods can be collectively referred to as the OTC’s administrative procedures for disputes and claims for relief (agency review system).

things right . Therefore, all Oklahoma taxpayers – attorneys or not – should be familiar with the administrative processes available to them. The OTC’s agency review system is governed first and foremost by Title 68 of the Oklahoma Statutes. 2 Within Title 68 lies the Uniform Tax Procedure as adopted by the Oklahoma Statutes. There, you will find the bulk of guidelines pertaining to the OTC agency review system. The OTC also turns to Title 710 of the Oklahoma Administrative Code for direction. 3 While it does not trump the Oklahoma Statutes, the Administrative Code proves to be a source of great guidance and clarification.

WHAT QUALIFIES AS A DECISION OF THE OTC?

BACKGROUND AND GENERAL AUTHORITY

While it may seem counterin tuitive, the agency review system is incredibly valuable to the OTC. Not because the OTC believes its previous determinations are erro neous, but because this due process ensures all OTC decisions are made with great diligence and reviewed with the utmost scrutiny. The OTC and Oklahoma taxpayers do, in fact, share the same common goal: that state tax law be administered and enforced in a fair manner. As stated more eloquently by Aubrey Graham, mononymously known as Drake, “[w]e walk the same path, but got on different shoes.” 1 The OTC and taxpayers alike want to get

Almost all OTC decisions relate to compliance or liability. Here are some examples 4 of OTC decisions: Assessments These refer to the OTC’s deter mination of tax liability for tax payers who either 1) did not file the required tax return(s) for a lia bility period; and/or 2) did file the required tax return(s), but the OTC adjusts or modifies the amount of liability after finding the return to be inaccurate or incorrect. 5

Statements or opinions expressed in the Oklahoma Bar Journal are those of the authors and do not necessarily reflect those of the Oklahoma Bar Association, its officers, Board of Governors, Board of Editors or staff.

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THE OKLAHOMA BAR JOURNAL