Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 90 - Withholding
Subchapter 3 - Returns and Payments
Section 710:90-3-5 - Overpayment of withholding tax
Universal Citation: OK Admin Code 710:90-3-5
Current through Vol. 42, No. 1, September 16, 2024
In general, any employer who pays the Commission more than the correct amount of tax required may file a claim for refund or may claim credit for such overpayment. However, no refund or credit to the employer shall be allowed for the amount of any overpayment of tax which the employer deducted or withheld from any employee unless such overpayment is repaid or reimbursed to employee(s).
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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