Oklahoma Statutes

Okla. Stat. tit. 68, § 225 (2026)

Appeals

✓ current as of July 2026

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A. Any taxpayer aggrieved by any order, ruling, or finding of the Oklahoma Tax Commission directly affecting the taxpayer or aggrieved by a final order of the Tax Commission issued pursuant to subsection G of Section 221 of this title may appeal therefrom directly to the Supreme Court of Oklahoma. Provided, any taxpayer appealing from a final order of the Tax Commission assessing a tax or an additional tax or denial of a claim for refund may opt to file an appeal in district court as provided in subsection D of this section. B. Within thirty (30) days after the date of mailing to the taxpayer of the order, ruling, or finding complained of, the taxpayer desiring to appeal shall: 1. File a petition in error in the office of the Clerk of the Supreme Court; and 2. Request that the Tax Commission prepare for filing with the Supreme Court, within thirty (30) days, the record of the appeal, certified by the Secretary of the Tax Commission, and consisting of any citations, findings, judgments, motions, orders, pleadings and rulings, together with a transcript of all evidence introduced at any hearing relative thereto, or such portion of such citations, findings, judgments, motions, orders, pleadings, rulings, and evidence as the appealing parties and the Tax Commission may agree to be sufficient to present fully to the Court the questions involved.

C. Upon request of the taxpayer, the Tax Commission shall furnish the taxpayer a copy of the proceedings had in connection with the matter complained of. D. In lieu of an appeal to the Supreme Court, any taxpayer aggrieved by a final order of the Tax Commission assessing a tax or an additional tax or denial of a claim for refund may opt to file an appeal for a trial de novo in the district court of Oklahoma County or the county in which the taxpayer resides. If the amount in dispute exceeds Ten Thousand Dollars ($10,000.00), the appeal shall be heard by a district or associate district judge sitting without a jury. If the amount in dispute does not exceed Ten Thousand Dollars ($10,000.00), the appeal may be heard by a special judge sitting without a jury. An order resulting from a trial provided pursuant to this subsection shall be appealable directly to the Supreme Court of Oklahoma by either party. Such appeal shall be taken in the manner and time provided by law for appeal to the Supreme Court from the district court in civil actions. Upon the filing of an appeal, the order of the district court shall be superseded and neither party shall be required to give bond. The provisions of this subsection shall be applicable for tax periods beginning after January 1, 2014. Provided, if the order applies to multiple tax periods which begin before and after January 1, 2014, the appeal provided by this subsection shall be available to the aggrieved taxpayer. E. If the appeal is from an order of the Tax Commission or a district court denying a refund of taxes previously paid and if upon final determination of the appeal, the order denying the refund is reversed or modified, the taxes previously paid, together with interest thereon from the date of the filing of the petition in error at the rate provided in subsection A of Section 217 of this title, shall be refunded to the taxpayer by the Tax Commission. F. Such refunds and interest thereon shall be paid by the Tax Commission out of monies in the Tax Commission clearing account from subsequent collections from the same source as the original tax assessment, provided that in the event there are insufficient funds for refunds from subsequent collections from the same source, the refund shall be paid by the Tax Commission from monies appropriated by the Legislature to the special refund reserve account for such purposes as hereinafter provided. There is hereby created within the official depository of the State Treasury an agency special account for the Tax Commission for the purpose of making such refunds as may be required under this section, not otherwise provided. This account shall consist of monies appropriated by the Legislature for the purpose of making refunds under this section. G. If the appeal be from an order, judgment, finding, or ruling of the Tax Commission other than one assessing a tax and from which a right of appeal is not otherwise specifically provided for in this

article, the Uniform Tax Procedure Code, any aggrieved taxpayer may appeal from that order, judgment, finding, or ruling as provided in this section. The filing of such an appeal shall supersede the effect of such order, judgment, ruling, or finding of the Tax Commission. H. This section shall be construed to provide to the taxpayer a legal remedy by action at law in any case where a tax, or the method of collection or enforcement thereof, or any order, ruling, finding, or judgment of the Tax Commission is complained of, or is sought to be enjoined in any action in any court of this state or the United States of America. I. All hearings held in proceedings pursuant to this section shall be confidential and shall be held in closed court without admittance of any person other than interested parties, their counsel, and employees of the Oklahoma Tax Commission and its counsel. Information designated by a party as confidential that is filed with or submitted to the Supreme Court or district court in conjunction with any proceeding pursuant to this section shall not constitute a public record and shall be sealed by the court. Any party seeking to file confidential materials shall place the materials in a sealed manila envelope clearly marked with the caption and case number, the word “CONFIDENTIAL”, and a reference to this section of the Oklahoma Statutes. Added by Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965. Amended by Laws 1978, c. 211, § 1, emerg. eff. April 19, 1978; Laws 1989, c. 249, § 12, eff. July 1, 1989; Laws 1991, c. 342, § 9, emerg. eff. June 15, 1991; Laws 1994, c. 278, § 7, eff. Sept. 1, 1994; Laws 1998, c. 385, § 3, eff. Nov. 1, 1998; Laws 1999, c. 293, § 26, eff. Nov. 1, 1999; Laws 2000, c. 314, § 5, eff. July 1, 2000; Laws 2002, c. 458, § 2, eff. July 1, 2002; Laws 2013, c. 287, § 1, eff. Jan. 1, 2014; Laws 2023, c. 113, § 2, eff. July 1, 2023; Laws 2023, c. 359, § 2, eff. Nov. 1, 2023.

Notes of Decisions

Cited in 40 cases (2 in the last 5 years), 1972–2022 · leading case: Compsource Mut. Ins. Co. v. Oklahoma Tax Comm'n, 435 P.3d 90 (Okla. 2018).

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Compsource Mut. Ins. Co. v. Oklahoma Tax Comm'n, 435 P.3d 90 (Okla. 2018). · cites it 3× “75 This language does not expressly include either 68 O.S. § 225 or the assessment rebates in 68 O.”

United States Fid. & Guar. Co. v. State, Ex Rel. Oklahoma Tax Comm'n, 2002 OK 42 (Okla. 2002). · cites it 14× “12, § 953 (2002); Okla.Stat. tit. 68, § 225 (2002); Okla.Stat.”

Compsource Mut. Insur. Co. v. State Ex Rel. Okla. Tax Comm. & Okla. Assoc. of Elec. Self Insurers Fund v. State of Okla. Tax Comm., 2018 OK 54 (Okla. 2018). · cites it 3× “75 This language does not expressly include either 68 O.S. § 225 or the assessment rebates in 68 O.”

Kay Elec. Coop. v. State ex rel. Oklahoma Tax Comm'n, 815 P.2d 175 (Okla. 1991). · cites it 5× “1987 § 221(g) and 68 O.S.1981 § 225. When in the course of an appeal of a protest this court determines that the taxes paid under protest were “erroneously or illegally assessed” — then “said amounts so paid by the taxpayer, together with the interest thereon at the rate of…”

Grand River Dam Auth. v. Eaton, 803 P.2d 705 (Okla. 1990). · cites it 4× “[15] See 68 O.S.Supp. 1989 § 225, infra, whose terms provide that Payment of the tax assessed by the Oklahoma Tax Commission is a jurisdictional prerequisite for this court's review of the agency's order; if the final decision favors the taxpayer, the amount paid is refunded…”

Oklahoma Tax Comm'n v. City Vending of Muskogee, Inc., 835 P.2d 97 (Okla. 1992). · cites it 4× “No appeal by City Vending was perfected to this Court as allowed by 68 O.S.1981, § 225 and the order was allowed to become final.”

Branch Trucking Co. v. State Ex Rel. Oklahoma Tax Comm'n, 801 P.2d 686 (Okla. 1990). · cites it 2× “Appellee argues that this appeal is not properly brought in that there is no actual case in controversy nor have Appellants met the statutory provision under 68 O.S.1981, § 225(a) or (c). Sections (a) and (c) state: (a) Any taxpayer aggrieved by any order, ruling, or finding of…”

Private Truck Council of Am., Inc. v. Oklahoma Tax Comm'n, 879 P.2d 137 (Okla. 1994). · cites it 3× “68 O.S.1991, § 225. 2. Where a taxpayer has voluntarily reported and paid taxes, the taxpayer may claim a refund of taxes paid within three years from the date of the claim alleging *146 erroneous payment.”

Warehouse Mkt. v. State Ex Rel. Oklahoma Tax Comm., 2021 OK 6 (Okla. 2021). · cites it 2× “16 Title 68 O.S. 2011 §225 provides: A. Any taxpayer aggrieved by any order, ruling, or finding of the Oklahoma Tax Commission directly affecting the taxpayer or aggrieved by a final order of the Tax Commission issued pursuant to subsection G of Section 221 of this title may…”

Strelecki v. Oklahoma Tax Comm'n, 872 P.2d 910 (Okla. 1994). “Appeals from the Oklahoma Tax Commission are governed by 68 O.S.1981 § 225; its pertinent terms are: "(a) Any taxpayer aggrieved by any order, ruling, or finding of the Tax Commission directly affecting such taxpayer may appeal therefrom directly to the Supreme Court of Oklahoma.”

R.R. Tway, Inc. v. Oklahoma Tax Comm'n, 910 P.2d 972 (Okla. 1995). “§ 1354(1)(T) creating the exemption at issue, and 68 O.S. § 225 providing for payment of refunds in appeals, were amended in 1994, and neither provided for including counties or municipalities as parties for the purpose of funding local tax refunds.”

Lincoln Bank & Trust Co. v. Oklahoma Tax Comm'n, 827 P.2d 1314 (Okla. 1992). “68 O.S.1981 § 225. The pertinent terms of § 225 provide: "(a) Any taxpayer aggrieved by any order, ruling, or finding of the Tax Commission directly affecting such taxpayer may appeal therefrom directly to the Supreme Court of Oklahoma.”

Show all 40 citing cases →

— Okla. Stat. tit. 68, § 225(A) — 2 cases

United States Fid. & Guar. Co. v. State, Ex Rel. Oklahoma Tax Comm'n, 2002 OK 42 (Okla. 2002). “12, § 953 (2002); Okla.Stat. tit. 68, § 225 (2002); Okla.Stat.”

Bruner v. State ex rel. Oklahoma Tax Comm'n, 130 P.3d 767 (Okla. Civ. App. 2005).

— Okla. Stat. tit. 68, § 225(a) — 4 cases

Branch Trucking Co. v. State Ex Rel. Oklahoma Tax Comm'n, 801 P.2d 686 (Okla. 1990). “Appellee argues that this appeal is not properly brought in that there is no actual case in controversy nor have Appellants met the statutory provision under 68 O.S.1981, § 225(a) or (c). Sections (a) and (c) state: (a) Any taxpayer aggrieved by any order, ruling, or finding of…”

Flint Resources Co. v. State ex rel. Oklahoma Tax Comm'n, 780 P.2d 665 (Okla. 1989).

Turner v. Oklahoma Tax Comm'n, 858 P.2d 433 (Okla. 1993).

Tulsa Cnty. Pub. Facilities Auth. v. Oklahoma Tax Comm'n, 925 P.2d 55 (Okla. 1996).

— Okla. Stat. tit. 68, § 225(b) — 1 case

Oklahoma Tax Comm'n v. City Vending of Muskogee, Inc., 835 P.2d 97 (Okla. 1992). “No appeal by City Vending was perfected to this Court as allowed by 68 O.S.1981, § 225 and the order was allowed to become final.”

— Okla. Stat. tit. 68, § 225(c) — 4 cases

Kay Elec. Coop. v. State ex rel. Oklahoma Tax Comm'n, 815 P.2d 175 (Okla. 1991). “1987 § 221(g) and 68 O.S.1981 § 225. When in the course of an appeal of a protest this court determines that the taxes paid under protest were “erroneously or illegally assessed” — then “said amounts so paid by the taxpayer, together with the interest thereon at the rate of…”

Brown v. Burkett, 750 P.2d 481 (Okla. 1988).

Est. of O'Bannon v. Oklahoma Tax Comm'n, 633 P.2d 741 (Okla. 1981).

Hamil v. Walker, 604 P.2d 377 (Okla. 1979).

— Okla. Stat. tit. 68, § 225(d) — 2 cases

Kay Elec. Co-op. v. State Ex Rel. Tax Com'n, 815 P.2d 175 (Okla. 1991).

— Okla. Stat. tit. 68, § 225(f) — 4 cases

Dunn v. State ex rel. Oklahoma Tax Comm'n, 805 P.2d 125 (Okla. Civ. App. 1991).

— Okla. Stat. tit. 68, § 225(g) — 1 case

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