(a) Designation and Costs. The party taking the appeal shall, on or before the date of filing the petition in error, file in this Court and serve on all parties a designation of any instruments and portions of the evidence (including exhibits and transcripts of the proceedings) for inclusion in the record. See Rule 1.301, Form No. 16. Within ten (10) days after the filing of such designation, any other party to the proceeding may designate additional instruments or portions of the evidence to be included in the record, by similarly filing in this Court and mailing to other parties an additional designation of record. The designated proceedings and evidence in the case shall be bound by the Supreme Court Clerk acting as the Clerk of the Court of Tax Review (68 O.S. § 3024(A)), and shall constitute the record on appeal. The party taking the appeal shall advance the cost of preparing any transcript of proceedings. The court reporter shall be reimbursed for expenses in the same manner as reporters of the district court. See Rules for the Court of Tax Review, 68 O.S. Ch. 1, Art. 28, App. Rule 7.

(b) Preparation of Record. The Clerk of the Court of Tax Review shall promptly assemble in chronological sequence all of the designated instruments on file. These instruments, numbered consecutively, indexed and bound, shall be certified under the seal of the Clerk. The form of the record shall comply with Rule 1.76. All designations of record shall be included. 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. When the Supreme Court Clerk has the ability to electronically receive the record on appeal via the OUCMS, an electronic record may constitute the record on appeal.

(c) Time for Completion. If no transcript is ordered the record shall be completed as soon as practicable. If a transcript is ordered the record shall be completed within sixty (60) days after the filing of the decision by the Court of Tax Review. This time may be extended by this Court on proper showing either by the clerk of the Court of Tax Review or the party taking the appeal.

(d) Notice of Completion of Record. Upon completion of the record the Clerk of Court of Tax Review shall file in the appeal and mail a Notice of Completion of Record to all parties to the appeal, and to the Chief Justice of the Supreme Court, stating the date upon which the record was completed. The completed record shall then be deemed to be in the custody of the Supreme Court Clerk, acting in such capacity.