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Bill > SB678
OK SB678
OK SB678Tax administration; modifying statute of limitation for filing certain sales and use tax refunds. Effective date.
summary
Introduced
02/04/2019
02/04/2019
In Committee
02/05/2019
02/05/2019
Crossed Over
Passed
Dead
05/23/2019
05/23/2019
Introduced Session
2019 Regular Session
Bill Summary
Tax administration; modifying statute of limitation for filing certain sales and use tax refunds. Effective date.
AI Summary
This bill modifies the statute of limitations for filing certain sales and use tax refund claims in Oklahoma. It extends the time period for taxpayers to file a verified claim for refund of taxes erroneously paid from 2 years to 3 years, and allows the Oklahoma Tax Commission to accept amended sales, withholding, or other tax reports or returns as a verified claim for refund if they establish a liability less than the original filing. The bill also outlines the process for taxpayers to file a demand for hearing if their refund claim is denied. The bill will become effective on November 1, 2019.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Second Reading referred to Finance (on 02/05/2019)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.oklegislature.gov/BillInfo.aspx?Bill=sb678&Session=1900 |
| BillText | http://webserver1.lsb.state.ok.us/cf_pdf/2019-20%20INT/SB/SB678%20INT.PDF |
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