SECTION 710:50-9-7. Refund vouchers void after 90 days

(a)   Refunds issued for overpayment of income tax become void ninety (90) days after issuance. In the case of an income tax refund warrant which has not been presented for payment within the ninety (90) days, a reissue of the refund warrant may be requested from the Tax Commission. Such an income tax refund warrant may be reissued for a like amount up to three (3) years from the date of the issuance of the original warrant. [See: 68 O.S. § 2385.16]

(b)   Refunds not claimed at the end of three years from the date of issuance will be turned over to the Unclaimed Property section of the State Treasurer's Office.

[Source: Amended at 18 Ok Reg 2810, eff 6-25-01; Amended at 22 Ok Reg 1532, eff 6-11-05]