House Bill No. 1279 amends the Uniform Tax Procedure Code in Oklahoma, specifically addressing the protest process for taxpayers. The bill introduces new procedures for filing protests against proposed tax assessments and denials of certain tax credits. Taxpayers are now required to submit a written protest within sixty days of receiving a proposed assessment, detailing the nature of the tax dispute and any errors they believe were made by the Tax Commission. Additionally, if a taxpayer requests an oral hearing, the Tax Commission must schedule it and provide written notice of the hearing date. The bill also establishes a new timeline for taxpayers to protest denials of tax credits, requiring them to file within fifteen days of electronic notification of the denial.

Furthermore, the bill clarifies that if a taxpayer fails to file a protest within the specified timeframes, the proposed assessment or denial will become final and absolute. It also allows for the Tax Commission to extend the protest filing period by up to ninety days at its discretion. The Tax Commission is mandated to issue a written order following a hearing, which will include findings of fact and conclusions of law, and taxpayers have the right to appeal this order. The effective date for these changes is set for November 1, 2025.

Statutes affected:
House Committee Substitute: 68-221
Floor (House): 68-221
Floor (Senate): 68-221
Engrossed: 68-221
Enrolled (final version): 68-221
Sub Committee OR Policy Committee Recommendations (House) Sub Committee Recommendation: 68-221