{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-227","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-227","heading":"Erroneous payments - Claims for refund - Demand for","body":"hearing.\n\nA. Except as provided in subsection B of Section 1361.2 and\n\nsubsection D of Section 1364.1 of this title, any taxpayer who has\n\npaid to the State of Oklahoma, through error of fact, or\n\ncomputation, or misinterpretation of law, any tax collected by the\n\nTax Commission may, as hereinafter provided, be refunded the amount\n\nof such tax so erroneously paid, without interest.\n\nB. 1. Except as otherwise provided by paragraph 2 of this\n\nsubsection, any taxpayer who has so paid any such tax may, within\n\nthree (3) years from the date of payment thereof file with the Tax\n\nCommission a verified claim for refund of such tax so erroneously\n\npaid. The Tax Commission may accept an amended withholding tax or\n\nother report or return as a verified claim for refund if the amended\n\nreport or return establishes a liability less than the original\n\nreport or return previously filed.\n\n2. Upon August 26, 2016, with respect to the sales tax imposed\n\nby Section 1354 of this title and with respect to the use tax\n\nimposed by Section 1402 of this title, any taxpayer who has so paid\n\nsuch sales or use tax may, within two (2) years from the date of\n\npayment thereof file with the Tax Commission a verified claim for\n\nrefund of such tax so erroneously paid. The Tax Commission may\n\naccept an amended sales or use tax report or return as a verified\n\nclaim for refund if the amended report or return establishes a\n\nliability less than the original report or return previously filed.\n\nC. The claim so filed with the Tax Commission, except for an\n\namended report or return, shall specify the name of the taxpayer,\n\nthe time when and period for which the tax was paid, the nature and\n\nkind of tax so paid, the amount of the tax which the taxpayer\n\nclaimed was erroneously paid, the grounds upon which a refund is\n\nsought, and such other information or data relative to such payment\n\nas may be necessary to an adjustment thereof by the Tax Commission.\n\nIt shall be the duty of the Commission to determine what amount of\n\nrefund, if any, is due as soon as practicable after such claim has\n\nbeen filed and advise the taxpayer about the correctness of his\n\nclaim and the claim for refund shall be approved or denied by\n\nwritten notice to the taxpayer.\n\nD. If the claim for refund is denied, the taxpayer may file a\n\ndemand for hearing with the Commission. The demand for hearing must\n\nbe filed on or before the sixtieth day after the date indicated on\n\nthe notice of denial. If the taxpayer fails to file a demand for\n\nhearing, the claim for refund shall be barred.\n\nE. Upon the taxpayer's timely filing of a demand for hearing,\n\nthe Commission shall set a date for hearing upon the claim for\n\nrefund which date shall not be later than sixty (60) days from the\n\ndate the demand for hearing was mailed. The taxpayer shall be\n\nnotified of the time and place of the hearing. The hearing may be\n\nheld after the sixty-day period provided by this subsection upon\n\nagreement of the taxpayer.\n\nF. The provisions of this section shall not apply:\n\n1. To refunds of income tax erroneously paid, refunds of which\n\ntax shall be payable out of the income tax adjustment fund as\n\nprovided by law;\n\n2. To estate tax because the payment of such tax is covered by\n\nan order of the Tax Commission and the estate and interested parties\n\nare given notice that Commission's position and computation of the\n\ntax will become final unless they protest and resist the payment\n\nthereof as provided by statute; nor\n\n3. In any case where the tax was paid after an assessment\n\nthereof was made by the Tax Commission which assessment became final\n\nunder the law.","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":"0dbd5d713b4c5b40f12d90385a1d9b85ab457f4adc1eb48e451a72e62cbad3b5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-226","next":"us-ok/okla.-stat.-tit.-68-68-227.1"},"notice":"GroundRules: Original legal text. Not legal advice."}