{"data":{"id":"us-ok/okla.-stat.-tit.-14a-14a-5-205","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 14A, § 14A-5-205","heading":"Refunds and penalties as set-off to obligation","body":"Refunds or penalties to which the debtor is entitled pursuant to\n\nthis part may be set off against the debtor's obligation, and may be\n\nraised as a defense to a suit on the obligation without regard to\n\nthe time limitations prescribed by this part.","path":["OK Code","Title 14A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os14A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"0cbdc9af56b7326156db9a38893b2e2286babb98f1bd233ed7b95f2429a3c978","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-14a-14a-5-204","next":"us-ok/okla.-stat.-tit.-14a-14a-5-206"},"notice":"GroundRules: Original legal text. Not legal advice."}