Okla. Stat. tit. 68 § 2385.10

Current through Laws 2024, c. 378.
Section 2385.10 - Refunds - Filing of return as constituting claim

In the event that the completed return of the taxpayer discloses a refund to be due by reason of the credits for withholding and/or estimated taxes previously paid, the filing of such tax return shall constitute a claim for refund of the excess.

Okla. Stat. tit. 68, § 2385.10

Laws 1965, c. 530, § 2, emerg. eff. 7/24/1965. Renumbered from § 2339 by Laws 1971, c. 137, § 32, emerg. eff. 5/11/1971.