SECTION 710:50-9-2. When a refund is barred by statute of limitations

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When an original return has not been filed, the Commission will not issue a refund on an original income tax return filed 3 years after the original due date of the return. A refund that is "barred by statute" cannot be used as payment on any delinquent account or applied to estimated tax. Exceptions to the statute of limitations set out in 710:50-5-13 also apply to certain refund situations. [See: 68 O.S. §2373]

[Source: Amended at 35 Ok Reg 2066, eff 9-14-18]

                    
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