Okla. Stat. tit. 68, § 68-1354.26
This is the official text of Okla. Stat. tit. 68, § 68-1354.26, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Refund of incorrectly paid sales or use taxes
Official statutory text
A. A consumer may seek a refund of incorrectly paid sales or
use taxes directly from the state or it may seek a refund from its
vendor.
B. These refund procedures provide the first course of remedy
available to purchasers seeking a return of over-collected sales or
use taxes from the seller. A cause of action against the seller for
the over-collected sales or use taxes does not accrue until a
purchaser has provided written notice to a seller and the seller has
had sixty (60) days to respond. Such notice to the seller must
contain the information necessary to determine the validity of the
request.
C. In connection with a purchaser's request from a seller of
over-collected sales or use taxes, a seller shall be presumed to
have a reasonable business practice, if in the collection of such
sales or use taxes, the seller uses either a certified service
provider or a certified automated system, including a proprietary
system, that is certified by the Oklahoma Tax Commission and has
remitted to the state all taxes collected less any deductions,
credits, or collection allowances.
D. Nothing in this section shall operate to extend any person's
time to seek a refund of sales or use taxes collected or remitted in
error.
use taxes directly from the state or it may seek a refund from its
vendor.
B. These refund procedures provide the first course of remedy
available to purchasers seeking a return of over-collected sales or
use taxes from the seller. A cause of action against the seller for
the over-collected sales or use taxes does not accrue until a
purchaser has provided written notice to a seller and the seller has
had sixty (60) days to respond. Such notice to the seller must
contain the information necessary to determine the validity of the
request.
C. In connection with a purchaser's request from a seller of
over-collected sales or use taxes, a seller shall be presumed to
have a reasonable business practice, if in the collection of such
sales or use taxes, the seller uses either a certified service
provider or a certified automated system, including a proprietary
system, that is certified by the Oklahoma Tax Commission and has
remitted to the state all taxes collected less any deductions,
credits, or collection allowances.
D. Nothing in this section shall operate to extend any person's
time to seek a refund of sales or use taxes collected or remitted in
error.
Status: in_force · Read it on the official government site
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