§ Rule 1.129 Record

Rule 1.129. Record

    (a) Designation and Content of Record. At the time of filing the petition in error with the Supreme Court the taxpayer shall request that the Tax Commission prepare the record on appeal consisting of all items required by 68 O.S.Supp.1994 § 225(b). Rule 1.301, Form No. 16, shall be used by the party designating those items required by statute. See Rule 1.76.

    The designated materials required under 68 O.S.Supp.1994 § 225(b), bound by the Secretary of the Tax Commission, shall constitute the record on appeal. The form of the record shall comply with Rule 1.76. Only two dimensional exhibits no larger than 8 1/2 ” x 14” may be transmitted to the Supreme Court with the record, except upon order of the Court.

    (b) Certification and Transmittal of Record. The Secretary of the Tax Commission shall prepare and certify the record. The record shall be ready for transmission to this Court within thirty days from the date the petition in error is filed in the Supreme Court. On completion of the record the Secretary of the Tax Commission shall perform the duties required by Rule
1.76(f).

 Adopted July 10, 1996

 Effective January 1, 1997