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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 2962 By: West (Rick)
AS INTRODUCED
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.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2373, as
amended by Section 9, Chapter 113, O.S.L. 2023 (68 O.S. Supp. 2025,
Section 2373), is amended to read as follows:
Section 2373. A. Any claim for refund filed pursuant to this
section must be made on a return, in the form prescribed by the
Oklahoma Tax Commission.
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B. Any claim for refund of an overpayment of any tax imposed by
Section 2355 of this title must may be made within three (3) years
from the due date of the return, including the period of any
extension of time for filing a return, or two (2) years from the
payment of the tax liability, whichever of such periods expires
later, or if no return was filed by the taxpayer, within two (2)
years from the time the tax was paid without limitation as to time
from the due date of the return.
C. Except as provided in subsection H of Section 2375 of this
title, no refund shall be allowed or made after the expiration of
the period of limitation prescribed in subsection B of this section
for the filing of a claim for refund, unless a claim for refund is
filed by the taxpayer within such period. If a claim for refund is
filed during the period prescribed in subsection B of this section,
the amount of the refund, if any, shall not exceed the amount of tax
paid within the period, immediately preceding the filing of the
claim, equal to three (3) years plus the period of any extension of
time for filing a return. If the claim was not filed within the
three (3) year period prescribed in subsection B of this section,
the refund shall not exceed the portion of the tax paid during the
two (2) years immediately preceding the filing of the claim.
D. If, upon any revision or adjustment, including overpayment
or illegal payment on account of income derived from tax-exempt
Indian land, any refund is found to be due any taxpayer, it shall be
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paid out of the "Income Tax Withholding Refund Account", created by
Section 2385.16 of this title, in the same manner as refunds are
paid pursuant to such section.
E. The three-year limitation set forth in provisions of
subsection C of this section shall not apply to the amount of
refunds payable upon claims filed by members of federally recognized
Indian tribes or the United States on behalf of its Indian wards or
former Indian wards, to recover taxes illegally collected from tax-
exempt lands. In the case of any refund to a member of a federally
recognized Indian tribe or to the United States on behalf of its
Indian wards or former Indian wards, to recover taxes illegally
collected on bonus payments from oil and gas leases located on tax-
exempt Indian lands pursuant to this section, the Tax Commission
shall pay interest on all refunds issued after January 1, 1996, at
the rate of six percent (6%) per annum from the date of payment by
the taxpayer to the date of the refund.
F. In cases that the Tax Commission and the taxpayer have
signed a consent, as provided by law, extending the period during
which the tax may be assessed, the period during which the taxpayer
may file a claim for refund or during which an allowance for a
refund may be made shall be automatically extended to the final date
fixed by such consent plus thirty (30) days.
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G. The Oklahoma Tax Commission may authorize the use of direct
deposit in lieu of refund checks for electronically filed income tax
returns.
SECTION 2. This act shall become effective November 1, 2026.
60-2-13950 AO 12/15/25