SB 864 Summary

• Amends 68 O.S. 2011, Section 225 to expand methods for appealing Oklahoma Tax Commission decisions regarding tax assessments and refund denials.

• Allows taxpayers to opt for trial de novo in district court (Oklahoma County or taxpayer's county of residence) instead of appealing directly to the Supreme Court.

• Establishes that disputes exceeding $10,000 are heard by district or associate district judge without jury; disputes of $10,000 or less may be heard by special judge without jury.

• Permits direct appeal to the Supreme Court from district court decisions under the same procedures as civil actions, with no bond required upon filing the appeal.

• Applies to tax periods beginning after the effective date of January 1, 2014, with provision allowing use of new appeal method for orders covering tax periods both before and after the act's effective date.