OK SB4

Amends the Sales Tax Relief Act to extend the filing deadline for sales tax relief claims from June 30 annually to one year after the end of the tax year during which sales tax was paid.

Applies the extended deadline specifically to claims for sales taxes paid during tax years after 2010.

Maintains existing procedures for claiming relief through income tax credits or refunds when income tax liability is insufficient.

Preserves current provisions transferring sales tax relief for TANF recipients to the Department of Human Services and medical assistance provisions for long-term care facility residents.

Becomes effective January 1, 2012.