§ Rule 1.126 Mode and time of commencing appeal

Codes > Oklahoma Statutes > Title 12 > Chapter 15-Appendix : Part IV(e) > Rule 1.126

Rule 1.126. Mode and time of commencing appeal

    (a) Time for Filing Petition in Error. An appeal from the decision of the Tax Commission shall be commenced by:

        1. Filing in this Court a petition in error within thirty days from the date the decision was mailed to the taxpayer, and

        2. Payment of statutory costs or filing an affidavit in forma pauperis within thirty days from the date the decision was mailed to the taxpayer. A petition in error will be deemed filed on date of mailing when mailed in accordance with Rule 1.4(c). See Rule 1.4(c) and (e), Rule 1.77(d).

    (b) Cross or Counter Appeals. A cross-appeal or counter-appeal to review a decision shall be commenced within the same time and in like manner as the principal appeal.

    Adopted July 10, 1996

    Effective January 1, 1997