710:50-11-5 Refunds shall be intercepted

Official source

(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.

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710:50-11-5 Refunds shall be intercepted

Official source

(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.