{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2385.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2385.4","heading":"Overpayments","body":"When an employer believes that he has made an overpayment of the\n\ntax required to be paid under Section 2385.3, he may file an\n\napplication with the Tax Commission on a form approved by it either\n\nto have the amount of such overpayment refunded to him or to have\n\nthe sum credited against the payment which he is required to make\n\nfor a subsequent period, but such refund or credit shall be made or\n\nallowed to the employer only to the extent that the amount of such\n\noverpayment was not withheld under Section 2385.2 by the employer.\n\nAny employer aggrieved by the refusal of the Tax Commission to\n\nrefund in accordance with an application duly filed by him may\n\npursue the remedies provided in Article 2 of this Code, the Uniform\n\nTax Procedure 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":"c662687704d3f568b76357de4f1b0a785ea2153874cf9b78f69ca52b0fc68b72","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2385.32","next":"us-ok/okla.-stat.-tit.-68-68-2385.5"},"notice":"GroundRules: Original legal text. Not legal advice."}