Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 5 - Audit and Assessment
Part 3 - ASSESSMENTS
Section 710:50-5-12 - Limitation of time for assessment

(a) There shall be no assessment of any income tax after the expiration of 3 years from the date the return was required to be filed or the date the return was filed, whichever period expires latest. To determine when a return was filed, the Commission shall rely on its files and records, unless the taxpayer can furnish satisfactory evidence that the return was, in fact, filed.

(b) When no return has been filed, or where it is determined that a false or fraudulent report or return has been filed, the Commission may, at any time, compute, determine, and assess the estimated amount of tax due from any information in its possession.