Okla. Stat. tit. 18, § 18-1142.2: Treatment of payment as credit

Notwithstanding any other provision of law, the payment of the

tax levied pursuant to subsection A of Section 5 of this act for the

years 2011, 2012, and 2013 by any person doing business in this

state who is not subject to the franchise tax levied under the

provisions of Sections 1203, 1204, and 1205 of Title 68 of the

Oklahoma Statutes shall be considered as a credit against the total

amount such person is required to pay or remit annually for

certification or registration fees pursuant to the provisions of

Section 2055.2 of Title 18 or Section 311.1 of Title 54 of the

Oklahoma Statutes. In no event shall the credit be refunded.

The Oklahoma Tax Commission and the Secretary of State shall

adopt a procedure to verify that a person claims a maximum of one

credit per year pursuant to this section.