Oklahoma Code § 68-209

Title 68. Revenue And Taxation: Notice to Commission's attorney before judicial hearing -
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Costs.
No court of this state shall hear or try any case in which the
Tax Commission is a party plaintiff, defendant or intervener, until
it has been made to appear to said court that notice of the time and
place of said hearing has been given by registered or certified
mail, for at least ten (10) days, to the attorney of the Tax
Commission. Such notice shall be given by the court clerk and the
cost thereof taxed as court costs in the case.

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