Okla. Admin. Code § 710:50-12-3 – Address on federal tax return | Midpage
§ 710:50-12-3
Okla. Admin. Code § 710:50-12-3
Address on federal tax return
Effective Jun 11, 200522 Ok Reg 1532Added at 22 Ok Reg 1532, eff 6-11-05Oklahoma Tax Commission
TOP will only offset a tax refund payment if the address shown on the Federal tax return for the taxable year of the overpayment is an address within the State seeking the offset.