OK HB1464

Modifies the Uniform Tax Procedure Code to require hearings before an administrative law judge or Tax Commission en banc be scheduled within 10 days of the taxpayer notifying the Tax Commission they are prepared for hearing.

Requires administrative law judge findings and conclusions to be finalized within 90 days of hearing conclusion, with final Tax Commission orders issued within 30 days thereafter.

Changes venue for appeals from Tax Commission final orders from the Supreme Court to district courts in the county where the taxpayer resides or conducts business, with district court appeals to be conducted de novo and further appeals to the Supreme Court.

Modifies refund claim hearing procedures under Section 227 to apply the same 10-day hearing scheduling requirement and 90/30-day finalization timelines as used for protest hearings.

Effective date: November 1, 2011.