us-ok/stat
Okla. Stat. tit. 68, § 2385.10
Refunds - Filing of return as constituting claim
Official textoscn.netlast amended
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.
Amendment history
Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965. Renumbered from § 2339 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971.
Source: view the official text
Nearby sections (25 sections)
- 2381 · Applicability of act to taxable years
- 2382 · Invalidity clause
- 2385 · Specified tax return preparers – Electronic filing
- 2385.1 · Definitions
- 2385.2 · Amount to be withheld
- 2385.3 · Payment of taxes to Tax Commission - Statement to employee -…
- 2385.4 · Overpayments
- 2385.5 · Credit as taxes paid
- 2385.6 · Penalty for failure to pay over or file return - Failure to…
- 2385.7 · Declaration of estimated tax
- 2385.8 · Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000
- 2385.9 · Payment of estimated tax
- 2385.10 · Refunds - Filing of return as constituting claim
- 2385.11 · Extensions of time for filing declarations and payment of tax
- 2385.12 · Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000
- 2385.13 · Amount of estimate - Penalty for underestimating
- 2385.14 · Taxes as payment on account
- 2385.15 · Administration
- 2385.16 · Deposit of payments - Refunds - Method of refunds
- 2385.17 · Refund - Credit against estimated income tax - Necessity for…
- 2385.18 · Procedures and remedies
- 2385.19 · Agreement with Treasury Secretary of United States
- 2385.20 · Lists of persons filing tax returns
- 2385.23 · Employer's surety bond
- 2385.24 · State, county and municipal retirement systems - Withholding