Oklahoma § 68-227

§ 68-227.

hearing.

Erroneous payments - Claims for refund - Demand for

Oklahoma Statutes - Title 68. Revenue and Taxation

A. Except as provided in subsection B of Section 1361.2 and

subsection D of Section 1364.1 of this title, any taxpayer who has

paid to the State of Oklahoma, through error of fact, or

computation, or misinterpretation of law, any tax collected by the

Tax Commission may, as hereinafter provided, be refunded the amount

of such tax so erroneously paid, without interest.

B. 1. Except as otherwise provided by paragraph 2 of this

subsection, any taxpayer who has so paid any such tax may, within

three (3) years from the date of payment thereof file with the Tax

Commission a verified claim for refund of such tax so erroneously

paid. The Tax Commission may accept an amended withholding tax or

other report or return as a verified claim for refund if the amended

report or return establishes a liability less than the original

report or return previously filed.

2. Upon August 26, 2016, with respect to the sales tax imposed

by Section 1354 of this title and with respect to the use tax

imposed by Section 1402 of this title, any taxpayer who has so paid

such sales or use tax may, within two (2) years from the date of

payment thereof file with the Tax Commission a verified claim for

refund of such tax so erroneously paid. The Tax Commission may

accept an amended sales or use tax report or return as a verified

claim for refund if the amended report or return establishes a

liability less than the original report or return previously filed.

C. The claim so filed with the Tax Commission, except for an

amended report or return, shall specify the name of the taxpayer,

the time when and period for which the tax was paid, the nature and

kind of tax so paid, the amount of the tax which the taxpayer

claimed was erroneously paid, the grounds upon which a refund is

sought, and such other information or data relative to such payment

as may be necessary to an adjustment thereof by the Tax Commission.

It shall be the duty of the Commission to determine what amount of

refund, if any, is due as soon as practicable after such claim has

been filed and advise the taxpayer about the correctness of his

claim and the claim for refund shall be approved or denied by

written notice to the taxpayer.

D. If the claim for refund is denied, the taxpayer may file a

demand for hearing with the Commission. The demand for hearing must

be filed on or before the sixtieth day after the date indicated on

the notice of denial. If the taxpayer fails to file a demand for

hearing, the claim for refund shall be barred.

E. Upon the taxpayer's timely filing of a demand for hearing,

the Commission shall set a date for hearing upon the claim for

refund which date shall not be later than sixty (60) days from the

date the demand for hearing was mailed. The taxpayer shall be

notified of the time and place of the hearing. The hearing may be

held after the sixty-day period provided by this subsection upon

agreement of the taxpayer.

Oklahoma Statutes - Title 68. Revenue and Taxation

F. The provisions of this section shall not apply:

1. To refunds of income tax erroneously paid, refunds of which

tax shall be payable out of the income tax adjustment fund as

provided by law;

2. To estate tax because the payment of such tax is covered by

an order of the Tax Commission and the estate and interested parties

are given notice that Commission's position and computation of the

tax will become final unless they protest and resist the payment

thereof as provided by statute; nor

3. In any case where the tax was paid after an assessment

thereof was made by the Tax Commission which assessment became final

under the law.

Added by Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965. Amended

by Laws 1978, c. 211, § 3, emerg. eff. April 19, 1978; Laws 1989, c.

249, § 14, eff. July 1, 1989; Laws 1993, c. 146, § 11; Laws 2014, c.

274, § 2, eff. Nov. 1, 2014; Laws 2016, c. 358, § 1; Laws 2021, c.

15, § 1, eff. Nov. 1, 2021; Laws 2022, c. 114, § 1, eff. July 1,

2022; Laws 2023, c. 113, § 4, eff. July 1, 2023.