Oklahoma § 68-1354.26 - Refund of incorrectly paid sales or use taxes
Full text of Oklahoma Oklahoma Statutes § 68-1354.26 — Refund of incorrectly paid sales or use taxes, with citation guidance and answers to common questions.
§ 68-1354.26. Refund of incorrectly paid sales or use taxes
A. A consumer may seek a refund of incorrectly paid sales or
use taxes directly from the state or it may seek a refund from its
vendor.
B. These refund procedures provide the first course of remedy
available to purchasers seeking a return of over-collected sales or
use taxes from the seller. A cause of action against the seller for
the over-collected sales or use taxes does not accrue until a
purchaser has provided written notice to a seller and the seller has
had sixty (60) days to respond. Such notice to the seller must
contain the information necessary to determine the validity of the
request.
C. In connection with a purchaser's request from a seller of
over-collected sales or use taxes, a seller shall be presumed to
have a reasonable business practice, if in the collection of such
sales or use taxes, the seller uses either a certified service
provider or a certified automated system, including a proprietary
system, that is certified by the Oklahoma Tax Commission and has
remitted to the state all taxes collected less any deductions,
credits, or collection allowances.
D. Nothing in this section shall operate to extend any person's
time to seek a refund of sales or use taxes collected or remitted in
error.
Added by Laws 2003, c. 413, § 19, eff. Nov. 1, 2003.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-1354.26
What does Oklahoma Statutes § 68-1354.26 cover?
Section 68-1354.26 ("Refund of incorrectly paid sales or use taxes") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-1354.26?
A common citation format is "Oklahoma Statutes § 68-1354.26" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-1354.26 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.