OK HB1464

Modifies procedures for Oklahoma Tax Commission hearings on tax assessments, requiring hearings before an administrative law judge or Tax Commission en banc within 10 days of taxpayer notice of readiness, rather than "as soon as practicable"

Changes appeals venue from the Oklahoma Supreme Court to district courts based on taxpayer residence or business location, with appeals from district court decisions going to the Supreme Court

Requires district court appeals to be conducted de novo (without regard to Tax Commission findings) and establishes that appeals must be filed within 30 days of mailing the Tax Commission's final order

Requires Tax Commission to finalize administrative law judge findings and conclusions within 90 days of hearing conclusion and issue final orders within 30 days thereafter

Establishes similar procedural changes for refund claim hearings under Section 227, requiring hearings within 10 days of taxpayer notice and final orders within 30 days of finalized findings; effective November 1, 2011