In Re the Request of Phillips Petroleum Co.

BARNES, Vice Chief Justice:

This matter presents the question of whether the Oklahoma Tax Commission has the authority to extend beyond thirty (30) days the time within which a taxpayer may file a protest of taxes under 68 O.S.1971 § 221 if no action is taken to extend the protest period within thirty (30) days following the issuance of a proposed assessment. We hold that the Oklahoma Tax Commission is without such authority under the facts of this case; that the tax assessment in this case is final and absolute; and therefore that the order of the Oklahoma Tax Commission dismissing Phillips’…