Oklahoma Tax Commission Denies Taxpayers Refund of Motor Vehicle Excise, Sales Taxes, Registration Fees (Decision 1 of 2)

The Oklahoma Tax Commission (OTC) May 5 denied Taxpayers’ protest of the denial of their refund claim for motor vehicle excise tax, registration fees, and sales tax. Taxpayers requested a refund of the unused portion of registration fees paid on vehicles they transferred to Arizona. Taxpayers argued that they paid twice for the same registration period. The OTC adopted the Administrative Law Judge’s (ALJ) findings that: 1) Oklahoma doesn’t refund registration fees when a taxpayer moves out of state before the expiration of the registration period; 2) Taxpayers didn’t show the motor vehicle excise and sales taxes were paid in ...