Can you use latex stain over polyurethane enforced oil based stain?

Yes, but only if the stain is a few years old and really dry. You have to wash the stain thoroughly to remove the chalked pigments and then prime it to seal the checks in the wood. One disadvantage of stain is that it will not keep the wood from checking as it dries. Either a latex of alkyd primer will work well. You can then paint it with your latex top coat.