{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-5013","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-5013","heading":"Filing of claim - Credits - Refunds - Families receiving","body":"federal assistance or state supplemental payments.\n\nA. All claims for relief authorized by the Sales Tax Relief Act\n\nshall be received by and in the possession of the Oklahoma Tax\n\nCommission on or before June 30 of each year for sales taxes paid\n\nfor the preceding calendar year. Claimants shall be allowed a\n\ndirect credit against income taxes owed by such claimant to the\n\nState of Oklahoma for the amount of such claim, in which case such\n\nclaim shall be filed with the income tax return of the claimant on\n\nor before April 15 following the close of the taxable year, unless\n\nthe claimant has been granted an extension of time in order to file\n\nan income tax return, in which case the claim may be filed with the\n\nreturn filed pursuant to the extension. In all cases where\n\nclaimants have no income tax liability or where the sales tax relief\n\nauthorized by this section exceeds the income tax liability of the\n\nclaimant, such claim, or any balance thereof, shall be paid out in\n\nthe same manner and out of the same fund as refunds of income taxes\n\nare paid and so much of said fund as is necessary for such purposes\n\nis hereby appropriated.\n\nB. 1. Sales tax relief for families receiving assistance\n\npursuant to the federal program of Temporary Aid to Needy Families\n\nshall be transferred from the Oklahoma Tax Commission to the\n\nDepartment of Human Services as provided in this subsection for\n\npurposes of obtaining federal matching funds to increase the\n\npayments to recipients of Temporary Aid to Needy Families. The\n\ndetermination of the amount to be transferred by the Oklahoma Tax\n\nCommission shall be based on a statistical report prepared monthly\n\nby the Department of Human Services which identifies the number of\n\nrecipients of Temporary Aid to Needy Families. The amount\n\ntransferred shall equal one-twelfth (1/12) of the annual sales tax\n\nrelief for all persons receiving assistance during the month of the\n\nreport. The amount transferred shall be paid out of the Income Tax\n\nWithholding Refund Account of the Tax Commission.\n\n2. Monies received from the Tax Commission shall be deposited\n\nin the Human Services Fund. Recipients of assistance pursuant to\n\nthe federal program of Temporary Aid to Needy Families shall receive\n\nsales tax relief as a part of their monthly Temporary Aid to Needy\n\nFamilies.\n\nC. All duties of the Tax Commission to make sales tax relief\n\npayments to recipients since January 1, 1992, of state supplemental\n\npayments or medical assistance as patients in long-term care\n\nfacilities who have received such supplemental payments or medical\n\nassistance throughout the calendar year are hereby transferred to\n\nthe Department of Human Services. Receipt of such supplemental\n\npayments or medical assistance shall constitute automatic\n\neligibility for sales tax relief under the provisions of the Sales\n\nTax Relief Act. Sales tax relief payments to persons identified in\n\nthis subsection shall be made as soon as practicable after the\n\ncommencement of each calendar year. The Department of Human\n\nServices shall notify the Tax Commission of the total amount of the\n\nsales tax relief payments made in order that such sum may be\n\ntransferred from the Income Tax Withholding Refund Account of the\n\nTax Commission to the Department.\n\nD. For those individuals receiving assistance or state\n\nsupplemental payments as provided in subsections B and C of this\n\nsection, the Department of Human Services shall make the sales tax\n\nrelief payment without the requirement of an additional application\n\nform.\n\nE. To avoid duplication of payment, at the end of each calendar\n\nyear, the Department of Human Services shall provide the Tax\n\nCommission with a list of the individuals who received sales tax\n\nrelief from the Department. Persons receiving sales tax relief\n\npayments directly from the Department of Human Services shall not be\ntion\n\nform.\n\nE. To avoid duplication of payment, at the end of each calendar\n\nyear, the Department of Human Services shall provide the Tax\n\nCommission with a list of the individuals who received sales tax\n\nrelief from the Department. Persons receiving sales tax relief\n\npayments directly from the Department of Human Services shall not be\n\nentitled to additional sales tax relief payments from the Tax\n\nCommission.\n\nF. The Department of Human Services and the Tax Commission\n\nshall work jointly to notify individuals receiving assistance or\n\nstate supplemental payments from the Department of Human Services of\n\ntheir possible entitlement and right to apply for sales tax relief\n\nas provided for in the Sales Tax Relief Act.","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":"b97111be5e0bfcb59668612c8529841f31f472e5e58982f1a894f3897e55578c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-5012","next":"us-ok/okla.-stat.-tit.-68-68-5014"},"notice":"GroundRules: Original legal text. Not legal advice."}