The Oklahoma Bar Journal October 2026

for certain property or sales in specific scenarios. To qualify, taxpayers typi cally must pay 10% of their current balance and have a brief hearing in front of the tax commissioners. 8) Open Records Request 12 The Open Records Act was created to ensure that citizens of Oklahoma have the ability to remain fully informed about their government. 13 Through this process, taxpayers may request various types of documents from the OTC, such as budgets, statements, meeting minutes, and more. Exceptions do apply, such as privacy privileges. In some cases where an exception applies, or where an appli cation is improperly submit ted, the OTC may deny an open records request. DECISION DISPUTES AND REQUESTS FOR RELIEF Each of the decisions listed above has their own unique appeal processes, if any. Some of the most common requests for administra tive relief are described as follows: base tax on an account and has filed all required tax returns, the taxpayer may apply for a waiver of penalty and interest. Waiver applications can be submitted via OkTAP. If you do not already have a OkTAP, you can create one by navigating to the OTC website. 15 Once logged into the OkTAP por tal, you will automatically see the homepage. From there, you will be provided with multiple action options, one of which is “Request Waiver of Penalty and Interest 14 After a taxpayer has paid all

a Waiver of Penalty and Interest.” The webpage prompts should guide you from that point forward. The application will ask you for information relating to topics such as power of attorney, identification, tax account information, and rea sons for the application. Before you submit, you will have the chance to review your answers to all the questions. After submitting, you will be given a confirmation num ber for your waiver application. It is important to remember that for waivers, unlike many other processes discussed herein, applications are submitted via OkTAP. There is no separate form. For waivers of particularly large amounts ($25,000 or more), an Oklahoma County district judge must hold a hearing and approve the amount. assessment is issued. If the tax payer disagrees with the terms of the assessment, they typically have 60 days to file a protest with the OTC. 16 To submit an applica tion for protest, taxpayers must include the following: Protest After an audit, a proposed 1) A statement of the amount of deficiency as determined by the Tax Commission, the nature of the tax, and the amount thereof in controversy; 2) A clear and concise assign ment of each error alleged to have been committed by the Tax Commission; 3) The argument and legal authority upon which each assignment of error is made; provided, that the appli

attend an eligible private school during that tax year. Applications last from May through June of each year, but spots typically fill up much faster than that. For FY 2026, there is a $250,000,000 cap of funds that may be disbursed to taxpayers as a collective whole. 5) Tribal Income Exemption Certain tribal members may apply to the OTC for an exemption if they are 1) enrolled in a tribe, and 2) work within the jurisdic tion of the tribe of which they are enrolled. requirements, such as sales permits and liquor licenses. When businesses fail to comply with their licens ing requirements, they will often be instructed to appear at a Notice to Show Cause (NTSC) hearing. This hearing is held by an administrative law judge (ALJ) and requires the taxpayer to provide reason that their permit or license should not be canceled. which are essentially prop erty liens for delinquent tax. Due to the nature of tax warrants, they will typ ically need to be resolved before any of the taxpayer’s property can sell with free and clear title. A partial lien release, in simple terms, carves out an exception to the standard restrictions 7) Partial Release of Tax Warrant 11 A key function of the OTC is to issue tax warrants, 6) Permit 10 Many businesses have some sort of licensing

cant shall not be bound or restricted in such herein,

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.

38 | OCTOBER 2026

THE OKLAHOMA BAR JOURNAL