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MATTER OF AT THE BEACH, LLC

Case No. 118,119 THIS OPINION HAS BEEN RELEASED FOR PUBLICATION BY ORDER OF THE COURT OF CIVIL APPEALS, Division No. 1.

478 P.3d 484 (2020)

2020 OK CIV APP 61

In the MATTER OF the Protest to the Denial of the Sales Tax Claim for Refund of AT THE BEACH, LLC. At the Beach, LLC, Claimant/Appellant, v. Oklahoma Tax Commission, Respondent/Appellee.

Court of Civil Appeals of Oklahoma, Division No. 1.

Mandate Issued: November 19, 2020.

Attorney(s) appearing for the Case

Jeffery S. Ludlam , Spencer Habluetzel , HALL & LUDLAM, PLLC, Oklahoma City, Oklahoma, for Claimant/Appellant.

Joseph P. Gappa , Elizabeth Field , Sharon R. Sitzman , OKLAHOMA TAX COMMISSION, Oklahoma City, Oklahoma, for Respondent/Appellee.

¶1 At the Beach, LLC, (Claimant) pays sales tax to the Oklahoma Tax Commission each month. Due to an error in computation, Claimant made significant overpayments of its tax liability and it sought refunds according to Oklahoma's Uniform Tax Procedure Code. At the time Claimant overpaid its tax, the statute permitted...

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