{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1354.26","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1354.26","heading":"Refund of incorrectly paid sales or use taxes","body":"A. A consumer may seek a refund of incorrectly paid sales or\n\nuse taxes directly from the state or it may seek a refund from its\n\nvendor.\n\nB. These refund procedures provide the first course of remedy\n\navailable to purchasers seeking a return of over-collected sales or\n\nuse taxes from the seller. A cause of action against the seller for\n\nthe over-collected sales or use taxes does not accrue until a\n\npurchaser has provided written notice to a seller and the seller has\n\nhad sixty (60) days to respond. Such notice to the seller must\n\ncontain the information necessary to determine the validity of the\n\nrequest.\n\nC. In connection with a purchaser's request from a seller of\n\nover-collected sales or use taxes, a seller shall be presumed to\n\nhave a reasonable business practice, if in the collection of such\n\nsales or use taxes, the seller uses either a certified service\n\nprovider or a certified automated system, including a proprietary\n\nsystem, that is certified by the Oklahoma Tax Commission and has\n\nremitted to the state all taxes collected less any deductions,\n\ncredits, or collection allowances.\n\nD. Nothing in this section shall operate to extend any person's\n\ntime to seek a refund of sales or use taxes collected or remitted in\n\nerror.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"3e9b4ffc3a18b66e4232f3ce83d6edad825903494b550df761a0b2580db5b077","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1354.25","next":"us-ok/okla.-stat.-tit.-68-68-1354.27"},"notice":"GroundRules: Original legal text. Not legal advice."}