Okla. Stat. tit. 68, § 68-2385.4
This is the official text of Okla. Stat. tit. 68, § 68-2385.4, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Overpayments
Official statutory text
When an employer believes that he has made an overpayment of the
tax required to be paid under Section 2385.3, he may file an
application with the Tax Commission on a form approved by it either
to have the amount of such overpayment refunded to him or to have
the sum credited against the payment which he is required to make
for a subsequent period, but such refund or credit shall be made or
allowed to the employer only to the extent that the amount of such
overpayment was not withheld under Section 2385.2 by the employer.
Any employer aggrieved by the refusal of the Tax Commission to
refund in accordance with an application duly filed by him may
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1077
pursue the remedies provided in Article 2 of this Code, the Uniform
Tax Procedure Law.
tax required to be paid under Section 2385.3, he may file an
application with the Tax Commission on a form approved by it either
to have the amount of such overpayment refunded to him or to have
the sum credited against the payment which he is required to make
for a subsequent period, but such refund or credit shall be made or
allowed to the employer only to the extent that the amount of such
overpayment was not withheld under Section 2385.2 by the employer.
Any employer aggrieved by the refusal of the Tax Commission to
refund in accordance with an application duly filed by him may
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1077
pursue the remedies provided in Article 2 of this Code, the Uniform
Tax Procedure Law.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.