Okla. Stat. tit. 68, § 68-2385.17
This is the official text of Okla. Stat. tit. 68, § 68-2385.17, 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 - Credit against estimated income tax -
Official statutory text
Necessity for withholding certificate - Effect of refund.
Any amount withheld or paid by estimate in excess of the amount
due shown by a return filed by any employee shall be refunded to
said employee. The Tax Commission shall prescribe regulations
providing for the crediting against the estimated income tax for any
taxable year of the amount determined by the taxpayer or Tax
Commission to be an overpayment of the income tax for a preceding
taxable year. In order to obtain a credit against the tax due or a
refund, said employee shall attach to his return a legible copy of
the withholding certificate required to be furnished to said
employee by his employer, as provided for by Section 2385.3 of this
title. The Tax Commission may delay making any refund until such
time as the claim may be verified by audit, or if the employee is
delinquent in the filing of prior returns. The making of any refund
shall not be a conclusive finding of the tax due by any individual
but shall be made subject to the future audit of his return and the
determination of his liability.
Any amount withheld or paid by estimate in excess of the amount
due shown by a return filed by any employee shall be refunded to
said employee. The Tax Commission shall prescribe regulations
providing for the crediting against the estimated income tax for any
taxable year of the amount determined by the taxpayer or Tax
Commission to be an overpayment of the income tax for a preceding
taxable year. In order to obtain a credit against the tax due or a
refund, said employee shall attach to his return a legible copy of
the withholding certificate required to be furnished to said
employee by his employer, as provided for by Section 2385.3 of this
title. The Tax Commission may delay making any refund until such
time as the claim may be verified by audit, or if the employee is
delinquent in the filing of prior returns. The making of any refund
shall not be a conclusive finding of the tax due by any individual
but shall be made subject to the future audit of his return and the
determination of his liability.
Status: in_force · Read it on the official government site
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