Oklahoma shortens statute of limitations for sales tax refunds

Jun 10, 2016
Jun 10, 2016
0 min. read

Eligible claim period reduced from three years to two years

On June 6, 2016, Oklahoma Gov. Mary Fallin signed HB 3205, which reduces the statute of limitations for filing sales and use tax refund claims from three years to two years from the date of payment. The statute of limitations for sales and use tax assessments remains unchanged at three years.

This is the second major piece of legislation impacting sales and use taxpayers enacted by Oklahoma in the past month. The first bill (HB 2531) expanded affiliate nexus and adopted use tax disclosure requirements for remote sellers.

HB 3205 will become effective 90 days from the May 27, 2016, legislative adjournment date. Taxpayers who have not yet filed refund claims for sales and use tax paid more than two years ago should consider filing those claims now.

RSM contributors

  • Melissa Wofford
    Principal