The Oklahoma tax power of attorney (Form BT-129) is a legal form that allows a taxpayer to designate one (1) or more individuals to act as their representative before Oklahoma Tax Commission. The taxpayer may be either an individual, business entity, estate, or trust, in which case the person signing the document must be an authorized corporate officer, partner, or fiduciary of the named entity.

The representative, also known as the “attorney-in-fact,” will be limited to performing the acts approved by the taxpayer in the document. Unless otherwise indicated by the taxpayer, the execution of a new Form BT-129 revokes all previous powers of attorney created for the same tax matters.

Signing requirements – Taxpayer and Representative