Oklahoma Statutes

Okla. Stat. tit. 68, § 2385.10 (2026)

Refunds - Filing of return as constituting claim

✓ current as of July 2026

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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. 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.

Notes of Decisions

Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: In the Matter of the Income Tax Protest of Raytheon Co., 2022 OK 32 (Okla. 2022).

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In the Matter of the Income Tax Protest of Raytheon Co., 2022 OK 32 (Okla. 2022). · cites it 3× “See 68 O.S.2011, § 2385.10 Neer v. State ex rel.”

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