{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2385.17","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2385.17","heading":"Refund - Credit against estimated income tax -","body":"Necessity for withholding certificate - Effect of refund.\n\nAny amount withheld or paid by estimate in excess of the amount\n\ndue shown by a return filed by any employee shall be refunded to\n\nsaid employee. The Tax Commission shall prescribe regulations\n\nproviding for the crediting against the estimated income tax for any\n\ntaxable year of the amount determined by the taxpayer or Tax\n\nCommission to be an overpayment of the income tax for a preceding\n\ntaxable year. In order to obtain a credit against the tax due or a\n\nrefund, said employee shall attach to his return a legible copy of\n\nthe withholding certificate required to be furnished to said\n\nemployee by his employer, as provided for by Section 2385.3 of this\n\ntitle. The Tax Commission may delay making any refund until such\n\ntime as the claim may be verified by audit, or if the employee is\n\ndelinquent in the filing of prior returns. The making of any refund\n\nshall not be a conclusive finding of the tax due by any individual\n\nbut shall be made subject to the future audit of his return and the\n\ndetermination of his liability.","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":"c67b3866e98dc2da07f7c5ff109400cbd60e854e3d4d1b9305ac55856740bf03","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2385.16","next":"us-ok/okla.-stat.-tit.-68-68-2385.18"},"notice":"GroundRules: Original legal text. Not legal advice."}