Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 50. Income |
Subchapter 11. Intercept of Refunds |
SECTION 710:50-11-1. Refunds may be intercepted [revoked] |
SECTION 710:50-11-2. Notice to taxpayer [revoked] |
SECTION 710:50-11-3. Notice of protest [revoked] |
SECTION 710:50-11-4. Joint returns intercept [revoked] |
SECTION 710:50-11-4.1. Definition of a qualifying entity |
SECTION 710:50-11-5. Refunds shall be intercepted |
SECTION 710:50-11-6. Priority of claims; procedures |
SECTION 710:50-11-7. Notice to taxpayer |
SECTION 710:50-11-8. Post intercept notice [revoked] |
SECTION 710:50-11-9. Joint returns intercept |
SECTION 710:50-11-10. Nondebtor spouse protest |
SECTION 710:50-11-11. Notification after final determination at hearing |
SECTION 710:50-11-12. Debts owed to the Internal Revenue Service |