Income tax; requiring the Oklahoma Tax Commission to pay certain refunds by check. Effective date.

SB 1412 requires the Oklahoma Tax Commission to pay income tax refunds by check instead of digital payment methods. It removes the existing authorization for the Commission to use card-based disbursement systems for issuing refunds. The bill amends tax code sections (2373 and 2385.16) to mandate check payments for all refunds, while updating related statutory language. This change affects all Oklahoma taxpayers who receive income tax refunds, effective November 1, 2026. The bill does not alter refund eligibility, amounts, or interest calculations.