- (a) Prior to payment of any refund, the Tax Commission shall deduct from any state refund due to a taxpayer the amount of delinquent state tax, penalty, and interest thereon, which the taxpayer owes pursuant to any state tax law. [See: 68 O.S. § 205.2(F)]
- (b) Property tax relief payments [68 O.S. § 2906], sales tax relief payments [68 O.S. § 5011], and Parental Choice Tax Credit payments [70 O.S. § 28-101] are not subject to the provisions of this Subchapter.
Added at 22 Ok Reg 1532, eff 6-11-05
Amended at 33 Ok Reg 1068, eff 8-25-16
Amended at 42 Ok Reg, Number 20, effective 7-15-25