Rules of the Court of Tax Review – 2026
The Rules of the Court of Tax Review govern proceedings before Oklahoma's three-judge Court of Tax Review, which hears challenges to the legality of a tax, assessment, or levy.
Browse all 11 rules of the 2026 edition below. Each rule includes the full text, a plain-English summary, committee notes, amendment history, and cross-references to related rules. Use the search box to find rules by keyword or number.
Article 28 - Appendix - Rules of the Court of Tax Review
Rule 1
Jurisdiction
Rule 2
Invoking Jurisdiction Of The Court Of Tax Review
Rule 3
Pleadings
Rule 4
Clerk Of The Court Of Tax Review
Rule 5
Court Of Tax Review Panel
Rule 6
Time And Place Of Holding Court And Scheduling Conference
Rule 7
Court Reporters
Rule 8
Non-Dispositive Orders By The Chief Judge
Rule 9
Trial Proceedings In Which The State Board Of Equalization Or The Oklahoma Tax Commission Is The Respondent
Rule 10
Orders On Motions To Dismiss, Joint Settlement, And Final Determination
Rule 11
Forms