SB 864 - Tax Administration and Appeal Procedures

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

• Allows taxpayers to opt for trial de novo in district court (Oklahoma County or taxpayer's home county) instead of direct appeal to Supreme Court for disputes involving tax assessments or refund denials.

• Specifies that appeals exceeding $10,000 are heard by a district or associate district judge without a jury, while appeals of $10,000 or less may be heard by a special judge without a jury.

• Permits direct appeal to the Supreme Court of Oklahoma from district court decisions, with orders superseded upon filing the appeal and no bond required from either party.

• Effective for tax periods beginning after January 1, 2014, with the option available for orders applying to multiple tax periods spanning before and after the effective date.