Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 9 - Refunds
Section 710:50-9-2 - Statute of limitations on refunds

Universal Citation: OK Admin Code 710:50-9-2
Current through Vol. 42, No. 1, September 16, 2024

When an original income tax return has been filed, the statute of limitations for filing a claim for a refund of an overpayment of income tax in Oklahoma is generally three (3) years from the due date of the tax return, including any extensions of time for filing, or two (2) years from the date the tax was paid, whichever is later. If an original return has not been filed, the statute of limitations for filing a claim for a refund of an overpayment of income tax in Oklahoma is two (2) years from the date the tax was paid. A refund that is "barred by statute" cannot be used as payment on any delinquent account or applied to estimated tax. Exceptions to the statute of limitations set out in 710:50-5-13 also apply to certain refund situations. [See: 68 O.S. §2373]

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