Refund of incorrectly paid sales or use taxes

Official textoscn.netlast amended Nov 01, 2003

# 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.

Amendment history

Added by Laws 2003, c. 413, § 19, eff. Nov. 1, 2003.

Source: view the official text

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