Oklahoma § 68-2385.4 - Overpayments
Full text of Oklahoma Oklahoma Statutes § 68-2385.4 — Overpayments, with citation guidance and answers to common questions.
§ 68-2385.4. Overpayments
When an employer believes that he has made an overpayment of the
tax required to be paid under Section 2385.3, he may file an
application with the Tax Commission on a form approved by it either
to have the amount of such overpayment refunded to him or to have
the sum credited against the payment which he is required to make
for a subsequent period, but such refund or credit shall be made or
allowed to the employer only to the extent that the amount of such
overpayment was not withheld under Section 2385.2 by the employer.
Any employer aggrieved by the refusal of the Tax Commission to
refund in accordance with an application duly filed by him may
Oklahoma Statutes - Title 68. Revenue and Taxation
pursue the remedies provided in Article 2 of this Code, the Uniform
Tax Procedure Law.
Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965. Amended
by Laws 1968, c. 200, § 2. Renumbered from § 2333 of this title by
Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971.
Frequently Asked Questions About Oklahoma § 68-2385.4
What does Oklahoma Statutes § 68-2385.4 cover?
Section 68-2385.4 ("Overpayments") 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 § 68-2385.4?
A common citation format is "Oklahoma Statutes § 68-2385.4" (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 § 68-2385.4 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.