In the event that the completed return of the taxpayer discloses a refund to be due by reason of the credits for withholding and/or estimated taxes previously paid, the filing of such tax return shall constitute a claim for refund of the excess.
Okla. Stat. tit. 68, § 2385.10
Refunds - Filing of return as constituting claim
Added by Laws 1965, c. 530, § 2, emerg. eff
Official source: Oklahoma Legislature. Reproduced from public-domain Oklahoma statutes; confirm against the official source for the current text. Not legal advice.