Okla. Admin. Code § 710:50-11-9

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

Section 710:50-11-9 - Joint returns intercept

(a) The Tax Commission will intercept a refund from a joint income tax return to offset a past due obligation if either spouse is legally responsible for the past due obligation.

(b) In the case of a joint return, the notice shall state:

(1) The name of the taxpayer named in the return, against whom no debt, no unpaid court fines and costs, or final judgment is claimed;

(2) The fact that a debt, unpaid court fines and costs, or final judgment is not claimed against the taxpayer;

(3) The fact that the taxpayer is entitled to receive a refund if it is due, regardless of the debt, court fines and costs, or final judgment asserted against debtor or defendant; and,

(4) That in order to obtain the refund due, the taxpayer must apply, in writing, for a hearing with the qualified entity named in the notice within sixty (60) days after the date of the mailing of the notice. If the claim was filed by the Department of Human Services, the notice shall state that the taxpayer must apply, in writing, for a hearing with the Department within thirty (30) days after the date of the mailing of the notice. Tax Commission Form 505 can only be used to claim the refund when the Tax Commission is the agency claiming that a debt is owed.

(c) If the taxpayer against whom no debt, no unpaid court fines and costs, or final judgment is claimed fails to apply in writing for a hearing within sixty (60) days after the mailing of the notice, the taxpayer shall have waived his or her right to a refund. If the claim was filed by the Department of Human Services, the notice must state that if the taxpayer fails to apply in writing for a hearing with the Department within thirty (30) days after the date of the mailing of the notice, the taxpayer shall have waived his or her right to a refund. [See: 68 O.S. § 205.2(B)(4)]

Okla. Admin. Code § 710:50-11-9

Added at 22 Ok Reg 1532, eff 6-11-05 ; Amended at 28 Ok Reg 935, eff 6-1-11 ; Amended at 30 Ok Reg 1857, eff 7-11-13

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

Amended by Oklahoma Register, Volume 39, Issue 24, September 1, 2022, eff. 9/11/2022