{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2385.16","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2385.16","heading":"Deposit of payments - Refunds - Method of refunds","body":"A. All payments received by the Oklahoma Tax Commission\n\ntransmitted by employers for taxes withheld from employees and all\n\npayments received by the Tax Commission from taxpayers as herein\n\nprovided shall be deposited with the State Treasurer in the Tax\n\nCommission's Official Depository Clearing Account and be designated\n\nIncome Tax Withholding Funds. These funds shall be under the\n\nexclusive control of the Tax Commission. The Tax Commission is\n\nempowered and directed each month to transfer the amount thereof\n\nwhich the Tax Commission estimates to be necessary to make tax\n\nrefunds to a separate account designated as the Income Tax\n\nWithholding Refund Account, and to make apportionments from such\n\nfunds remaining in the Official Depository Clearing Account, of the\n\namount it considers available for distribution as income taxes\n\ncollected. The Tax Commission shall maintain a balance in the\n\nrefund account sufficient to cover anticipated tax refunds.\n\nAll warrants drawn against such refund account as provided in\n\nthe preceding subsection which are not presented for payment within\n\nninety (90) days of issuance thereof shall be void.\n\nPersons entitled to refunds of monies represented by warrants\n\nwhich are not presented for payment within ninety (90) days from the\n\ndate of issuance thereof may file claims for refund at any time\n\nwithin three (3) years from the due date of the return. Such claims\n\nshall be filed and paid under the provisions of Section 2373 of this\n\nCode, and if allowed shall be paid under the provisions of such\n\nsection. An income tax refund warrant which was not presented for\n\npayment within ninety (90) days from the date of issuance or\n\nreissued for a like amount up to three (3) years from the date of\n\nissuance of the original warrant shall be subject to reporting and\n\nremittance to the Oklahoma State Treasurer pursuant to the Uniform\n\nUnclaimed Property Act.\n\nB. Neither the Tax Commission nor any member or employee\n\nthereof shall be held personally liable for making any refund by\n\nreason of a fraudulent withholding certificate being used as a basis\n\nfor such refund.\n\nC. The Oklahoma Tax Commission may use a direct deposit system\n\nand card-based disbursement system in lieu of checks or warrants for\n\nthe purposes of issuing refunds for overpayment of individual income\n\ntaxes. Notwithstanding the provisions of Section 205 of this title,\n\nthe Tax Commission may enter into a contract with, and release\n\ntaxpayer information to, entities deemed to be qualified by the Tax\n\nCommission to implement the card-based disbursement system.","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":"197ae14522bbc2a66368edf68b4a67e537d578ec1119c5eea2531556af77ec8e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2385.15","next":"us-ok/okla.-stat.-tit.-68-68-2385.17"},"notice":"GroundRules: Original legal text. Not legal advice."}