Bill
Bill > HB2962
summary
Introduced
02/02/2026
02/02/2026
In Committee
02/03/2026
02/03/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 2373, as amended by Section 9, Chapter 113, O.S.L. 2023 (68 O.S. Supp. 2025, Section 2373), which relates to claims for refund; removing time limitation when a claim for refund due to overpayment must be made; removing amount of refund limitation; providing that a time limitation does not apply to claims filed by members of federally recognized Indian tribes; and providing an effective date.
AI Summary
This bill amends existing Oklahoma law regarding tax refunds, specifically removing the time limits for claiming a refund due to an overpayment of taxes and eliminating any limitations on the amount of that refund. It also clarifies that these time limitations do not apply to claims filed by members of federally recognized Indian tribes seeking to recover taxes illegally collected from tax-exempt lands. The bill will become effective on November 1, 2026.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Referred to Appropriations and Budget General Government Subcommittee (on 02/03/2026)
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=hb2962&Session=2600 |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB2962%20INT.PDF |
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