House Bill No. 1279, introduced by Caldwell (Chad), amends the Uniform Tax Procedure Code under 68 O.S. 2021, Section 221, to modify the protest process for taxpayers. The bill prescribes new procedures for filing protests against proposed tax assessments and denials of certain tax credits. Notably, it requires that written protests be submitted on a form prescribed by the Oklahoma Tax Commission and establishes a timeline for taxpayers to request oral hearings. Additionally, the bill mandates that the Tax Commission issue a written order detailing the disposition of the protest, which includes findings of fact and conclusions of law.

The bill also introduces a new provision allowing taxpayers to file a protest within fifteen days of receiving electronic notification of a tax credit denial, with similar requirements for hearings and written orders as those for tax assessments. If a taxpayer fails to file a protest within the specified timeframes, the proposed assessment or denial becomes final. The changes aim to streamline the protest process and clarify the rights of taxpayers regarding tax assessments and credits. The act is set to take effect on November 1, 2025.

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