Okla. Admin. Code § 710:50-11-5

Current through Vol. 42, No. 3, October 15, 2024

Section 710:50-11-5 - Refunds shall be intercepted

Prior to payment of any refund, the Tax Commission shall deduct from any state refund due to a taxpayer the amount of delinquent state tax, penalty, and interest thereon, which the taxpayer owes pursuant to any state tax law. [See: 68 O.S. § 205.2(F) ]

Okla. Admin. Code § 710:50-11-5

Added at 22 Ok Reg 1532, eff 6-11-05

Amended by Oklahome Register, Volume 33, Issue 23, August 15, 2016, eff. 8/25/2016