Okla. Stat. tit. 68, § 68-5013: Filing of claim - Credits - Refunds - Families receiving

federal assistance or state supplemental payments.

A. All claims for relief authorized by the Sales Tax Relief Act

shall be received by and in the possession of the Oklahoma Tax

Commission on or before June 30 of each year for sales taxes paid

for the preceding calendar year. Claimants shall be allowed a

direct credit against income taxes owed by such claimant to the

State of Oklahoma for the amount of such claim, in which case such

claim shall be filed with the income tax return of the claimant on

or before April 15 following the close of the taxable year, unless

the claimant has been granted an extension of time in order to file

an income tax return, in which case the claim may be filed with the

return filed pursuant to the extension. In all cases where

claimants have no income tax liability or where the sales tax relief

authorized by this section exceeds the income tax liability of the

claimant, such claim, or any balance thereof, shall be paid out in

the same manner and out of the same fund as refunds of income taxes

are paid and so much of said fund as is necessary for such purposes

is hereby appropriated.

B. 1. Sales tax relief for families receiving assistance

pursuant to the federal program of Temporary Aid to Needy Families

shall be transferred from the Oklahoma Tax Commission to the

Department of Human Services as provided in this subsection for

purposes of obtaining federal matching funds to increase the

payments to recipients of Temporary Aid to Needy Families. The

determination of the amount to be transferred by the Oklahoma Tax

Commission shall be based on a statistical report prepared monthly

by the Department of Human Services which identifies the number of

recipients of Temporary Aid to Needy Families. The amount

transferred shall equal one-twelfth (1/12) of the annual sales tax

relief for all persons receiving assistance during the month of the

report. The amount transferred shall be paid out of the Income Tax

Withholding Refund Account of the Tax Commission.

2. Monies received from the Tax Commission shall be deposited

in the Human Services Fund. Recipients of assistance pursuant to

the federal program of Temporary Aid to Needy Families shall receive

sales tax relief as a part of their monthly Temporary Aid to Needy

Families.

C. All duties of the Tax Commission to make sales tax relief

payments to recipients since January 1, 1992, of state supplemental

payments or medical assistance as patients in long-term care

facilities who have received such supplemental payments or medical

assistance throughout the calendar year are hereby transferred to

the Department of Human Services. Receipt of such supplemental

payments or medical assistance shall constitute automatic

eligibility for sales tax relief under the provisions of the Sales

Tax Relief Act. Sales tax relief payments to persons identified in

this subsection shall be made as soon as practicable after the

commencement of each calendar year. The Department of Human

Services shall notify the Tax Commission of the total amount of the

sales tax relief payments made in order that such sum may be

transferred from the Income Tax Withholding Refund Account of the

Tax Commission to the Department.

D. For those individuals receiving assistance or state

supplemental payments as provided in subsections B and C of this

section, the Department of Human Services shall make the sales tax

relief payment without the requirement of an additional application

form.

E. To avoid duplication of payment, at the end of each calendar

year, the Department of Human Services shall provide the Tax

Commission with a list of the individuals who received sales tax

relief from the Department. Persons receiving sales tax relief

payments directly from the Department of Human Services shall not be

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form.

E. To avoid duplication of payment, at the end of each calendar

year, the Department of Human Services shall provide the Tax

Commission with a list of the individuals who received sales tax

relief from the Department. Persons receiving sales tax relief

payments directly from the Department of Human Services shall not be

entitled to additional sales tax relief payments from the Tax

Commission.

F. The Department of Human Services and the Tax Commission

shall work jointly to notify individuals receiving assistance or

state supplemental payments from the Department of Human Services of

their possible entitlement and right to apply for sales tax relief

as provided for in the Sales Tax Relief Act.