Preheat oven to 350F.
Line a cupcake pan with liners and set aside.
In a medium bowl, whisk together the flour, baking soda, baking powder and salt. Set aside.
In the bowl of a stand mixer fitted with the paddle attachement beat together the butter and sugar until light and fluffy. Add the eggs one at a time beating well between each addition.
Beat in the vanilla, lemon extract, sour cream and vegetable oil. Mix until combined and smooth.
Add in the flour slowly alternating with the milk (flour, Milk, flour, milk, flour). Mix until smooth
Divide batter evenly between cupcake liners filling each one 2/3 of the way full. A 2 inch cookie scoop gives the perfect batter amount for each cupcake.
Bake for 14-16 minutes or until a toothpick inserted comes out clean
Let cool completely.