Okla. Admin. Code § 710:50-9-2

Current through Vol. 41, No. 17, May 15, 2024
Section 710:50-9-2 - When a refund is barred by statute of limitations

When an original return has not been filed, the Commission will not issue a refund on an original income tax return filed 3 years after the original due date of the return. 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 ]

Okla. Admin. Code § 710:50-9-2

Amended by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018