Okla. Admin. Code § 710:1-5-71 - When an assessment becomes final
(a) In the event the person to whom a proposed assessment is issued acquiesces in the changes reflected on the proposed assessment, or fails to file a written protest within the sixty (60) days after the date the proposed assessment is issued (or any extensions allowable by Statute that have been granted by the Division), the proposed assessment becomes final.
(b) In cases in which an extension has been granted for filing a protest, the proposed assessment becomes final at the expiration of the period as extended by the Division if no protest is filed.
Notes
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