Okla. Admin. Code § 710:50-9-8

Current through Vol. 42, No. 6, December 2, 2024

Section 710:50-9-8 - Reissued vouchers for deceased taxpayer refunds or lost, stolen or forged vouchers

(a) Income tax refunds which are issued in the name of a deceased taxpayer who is not represented by an executor or executrix may be returned to the Oklahoma Tax Commission for reissuance in the name of the claimant, upon a determination that the claimant is the proper recipient. OTC Form 507, along with a separate letter setting out the facts and signed by the claimant, must accompany any such claim.

(b) Claims for refunds that have been lost in the clearing process may be submitted to the State Treasurer's Office for reissue. Upon notification by the State Treasurer, the Tax Commission will reissue the voucher in the name of the taxpayer and forward to the holder in due course.

(c) Refund vouchers which have become lost, stolen or forged will be reissued by the Tax Commission after the taxpayer has properly executed an affidavit setting out the facts, and upon approval by the State Treasurer's office.

Okla. Admin. Code § 710:50-9-8

Amended at 15 Ok Reg 2811, eff 6-25-98; Amended at 26 Ok Reg 2330, eff 6-25-09

Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017