Okla. Stat. » Title 68 — REVENUE AND TAXATION
Oklahoma Statutes

Okla. Stat. tit. 68, § 207 (2026)

Hearings by Tax Commission

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(a) Incidental to the performance of its duties in the administration of this article or any state tax law, any member of the Tax Commission shall have the power to administer oaths, conduct hearings, and compel by subpoena the attendance of witnesses and the production of any books, records, or papers of any person, firm, or corporation. The Tax Commission may examine under oath any taxpayer, and the directors, officers, agents and employees of any taxpayer, as well as all other witnesses, relative to the business

of such taxpayer in respect of any matter incident to the administration of this article or any state tax law. (b) The fees of witnesses required by the Tax Commission to attend any hearing shall be the same as those allowed to witnesses appearing before district courts of this state. Such fees shall be paid in the manner provided for the payment of other expenses incident to the administration of this article or of any state tax law. (c) Any person desiring a hearing before the Tax Commission shall file an application for such hearing, signed by himself or his duly authorized agent, setting out therein: (1) A statement of the nature of the tax, the amount thereof in controversy, and the action of the Tax Commission complained of; (2) A clear and concise assignment 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 applicant shall not be bound or restricted in such hearing, or on appeal, to the arguments and legal authorities contained and cited in said application; (4) A statement of the relief sought by the taxpayer; (5) A statement of the witnesses, so far as such witnesses are then known to the taxpayer, showing their names and addresses, and, if the taxpayer so desires, a request that such witnesses be subpoenaed; (6) A verification by such person, or his duly authorized agent, that the statements and facts therein contained are true. (d) If, in such application, the taxpayer shall request an oral hearing, the Tax Commission shall grant such hearing and shall, by written notice, advise the taxpayer of a date, which shall not be less than ten (10) days from the date of mailing such written notice, when such taxpayer may appear before the Tax Commission and present argument and evidence, oral or written. The Tax Commission shall, as soon as practicable thereafter, hold a hearing upon the matter and, pursuant to such hearing, shall, as soon as practicable, make an order confirming, modifying or vacating its prior determination, and shall send to the parties appearing before it at such hearing immediately a copy of such order. Laws 1965, c. 414, § 2.

Notes of Decisions
Cited in 9 cases (1 in the last 5 years), 1974–2021 · leading case: Strelecki v. Oklahoma Tax Comm'n, 872 P.2d 910 (Okla. 1994).
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Strelecki v. Oklahoma Tax Comm'n, 872 P.2d 910 (Okla. 1994). · cites it 2× “Harris’ claim is for the period of January 1, 1985 through December 31, 1985 in the total amount of $977.00. This represents the amount of Oklahoma income tax paid on the military retirement income received by them during 1985.”
Warehouse Mkt. v. State ex rel. Oklahoma Tax Comm., 2021 OK 6, 481 P.3d 250. · cites it 2× “15 Title 68 O.S. 2011 §207 provides in pertinent part: (c) Any person desiring a hearing before the Tax Commission shall file an application for such hearing, signed by himself or his duly authorized agent, setting out therein: (1) A statement of the nature of the tax, the…”
Private Truck Council of Am., Inc. v. Oklahoma Tax Comm'n, 879 P.2d 137 (Okla. 1994). · cites it 2× “68 O.S.1991, § 207. Judicial review of the challenge by appeal may be had, and if the taxpayer prevails the taxes paid under protest will be refunded.”
Dugger v. State ex rel. Oklahoma Tax Comm'n, 834 P.2d 964 (Okla. 1992). “Taxpayers protested the denial of refunds pursuant to 68 O.S.1981, § 207 and 68 O.S.Supp.1988, § 2373.”
State ex rel. Oklahoma Tax Comm'n v. Emery, 645 P.2d 1048 (Okla. Civ. App. 1982). “1951, § 1456 (now 68 O.S.1971, § 207). If the result of the hearing was adverse, he could appeal to the Supreme Court under 68 O.”
Sowders v. Oklahoma Tax Comm'n, 527 P.2d 852 (Okla. 1974). “68 O.S.1971 §§ 207(c) and (d) does permit taxpayers to request a hearing before the Commission.”
Utica Bankshares Corp. v. Oklahoma Tax Comm'n, 892 P.2d 979 (Okla. 1994). “Appellant protested the disal-lowance of the Income Tax Division and requested a hearing before the OTC pursuant to 68 O.S.1981, § 207. Upon hearing the protest and receiving stipulated facts, the Administrative Law Judge of the OTC submitted findings of fact and conclusions of…”
Meadows v. Oklahoma Tax Comm'n, 2017 OK CIV APP 24. · cites it 4× “2 The Division conceded that Meadows was entitled to a hearing pursuant to 68 O.S.2011 § 207, but argued that there was no provision within state law or the OTC's Rules of Practice and Procedure requiring the OTC to collect state taxes not withheld, which were due as a result of…”
Bruner v. State ex rel. Oklahoma Tax Comm'n, 2006 OK CIV APP 21, 130 P.3d 767. “The ALJ overruled the motion to dismiss, concluding that the OTC did have jurisdiction to hear the specific argument raised by Taxpayer, pursuant to 68 O.S.2001 § 207 and the Oklahoma Administrative Code.”
Okla. Stat. tit. 68, § 207(c): 1 case
Sowders v. Oklahoma Tax Comm'n, 527 P.2d 852 (Okla. 1974). “68 O.S.1971 §§ 207(c) and (d) does permit taxpayers to request a hearing before the Commission.”
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