OK SB1253

Amends the Sales Tax Relief Act to extend the deadline for filing claims for sales tax relief from the current deadline to allow claims to be filed up to three (3) years after the return extension due date when filed by amended return.

Modifies the filing deadline from June 30 each year to allow claims for sales taxes paid in the preceding calendar year plus up to three (3) years thereafter to be received by the Oklahoma Tax Commission.

Allows claimants to file sales tax relief claims with their income tax return or by amended return within three (3) years of the return extension due date, rather than being limited to the original filing deadline.

Maintains existing provisions for direct credit against income taxes owed to the state, with excess claims paid as refunds from the Income Tax Withholding Refund Account.

Effective date of January 1, 2011.