R.R. Tway, a construction contractor, paid sales taxes on materials for an Oklahoma Department of Transportation project and later sought refunds for both state and county taxes. The Oklahoma Tax Commission approved the state tax refund but denied the county refund and refused to make the county a party to the refund proceeding. The court upheld this decision, ruling the Tax Commission lacked authority to compel the county to participate and that Tway had missed the deadline to challenge the county taxes during the collection period.
File tax refund claims promptly during the collection period—waiting until after taxes are remitted to the county may bar your claim