§ Rule 1.128 Petition in error, response, and payment of tax
Rule 1.128. Petition in error, response, and payment of tax
The petition in error and response shall conform with Rule 1.301, Form Nos. 5 and 6, as to content. Appellee's response and entry of appearance shall be filed with twenty days of the filing of the petition in error.
If the appeal is from a decision assessing a tax or an additional tax, penalty and interest, the taxpayer shall show that the tax has been satisfied in compliance with 68 O.S.Supp.1994 § 225, subdivision (c) or (f). If the appeal is from a decision other than one assessing a tax and a supersedeas bond was filed, the petition in error should show compliance with the provisions of 68 O.S.Supp.1994 § 225, subdivision (g).
Adopted July 10, 1996
Effective January 1, 1997