{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2373","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2373","heading":"Claim for refund — Return required — Limitation period","body":"A. Any claim for refund filed pursuant to this section must be\n\nmade on a return, in the form prescribed by the Oklahoma Tax\n\nCommission.\n\nB. Any claim for refund of an overpayment of any tax imposed by\n\nSection 2355 of this title must be made within three (3) years from\n\nthe due date of the return, including the period of any extension of\n\ntime for filing a return, or two (2) years from the payment of the\n\ntax liability, whichever of such periods expires later, or if no\n\nreturn was filed by the taxpayer, within two (2) years from the time\n\nthe tax was paid.\n\nC. Except as provided in subsection H of Section 2375 of this\n\ntitle, no refund shall be allowed or made after the expiration of\n\nthe period of limitation prescribed in subsection B of this section\n\nfor the filing of a claim for refund, unless a claim for refund is\n\nfiled by the taxpayer within such period. If a claim for refund is\n\nfiled during the period prescribed in subsection B of this section,\n\nthe amount of the refund, if any, shall not exceed the amount of tax\n\npaid within the period, immediately preceding the filing of the\n\nclaim, equal to three (3) years plus the period of any extension of\n\ntime for filing a return. If the claim was not filed within the\n\nthree (3) year period prescribed in subsection B of this section,\n\nthe refund shall not exceed the portion of the tax paid during the\n\ntwo (2) years immediately preceding the filing of the claim.\n\nD. If, upon any revision or adjustment, including overpayment\n\nor illegal payment on account of income derived from tax-exempt\n\nIndian land, any refund is found to be due any taxpayer, it shall be\n\npaid out of the \"Income Tax Withholding Refund Account\", created by\n\nSection 2385.16 of this title, in the same manner as refunds are\n\npaid pursuant to such section.\n\nE. The three-year limitation set forth in subsection C of this\n\nsection shall not apply to the amount of refunds payable upon claims\n\nfiled by members of federally recognized Indian tribes or the United\n\nStates on behalf of its Indian wards or former Indian wards, to\n\nrecover taxes illegally collected from tax-exempt lands. In the\n\ncase of any refund to a member of a federally recognized Indian\n\ntribe or to the United States on behalf of its Indian wards or\n\nformer Indian wards, to recover taxes illegally collected on bonus\n\npayments from oil and gas leases located on tax-exempt Indian lands\n\npursuant to this section, the Tax Commission shall pay interest on\n\nall refunds issued after January 1, 1996, at the rate of six percent\n\n(6%) per annum from the date of payment by the taxpayer to the date\n\nof the refund.\n\nF. In cases that the Tax Commission and the taxpayer have\n\nsigned a consent, as provided by law, extending the period during\n\nwhich the tax may be assessed, the period during which the taxpayer\n\nmay file a claim for refund or during which an allowance for a\n\nrefund may be made shall be automatically extended to the final date\n\nfixed by such consent plus thirty (30) days.\n\nG. The Oklahoma Tax Commission may authorize the use of direct\n\ndeposit in lieu of refund checks for electronically filed income tax\n\nreturns.","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":"e4f03f85b02df664b64fe8432bdd5e1dc4aad245b81d971315c7b0df67a59225","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2372","next":"us-ok/okla.-stat.-tit.-68-68-2374"},"notice":"GroundRules: Original legal text. Not legal advice."}