Okla. Stat. tit. 37A, § 37A-5-109: Credit or refund for money paid for stamps

The Oklahoma Tax Commission shall have authority to allow credit

for or make refunds of any money paid for stamps issued by the Tax

Commission in payment of state excise tax by the manufacturer or

brewer pursuant to authority granted by the Tax Commission. All

applications to the Tax Commission for credit or replacement under

the provisions of this section shall be verified by affidavit and

all proof and evidence supporting such application shall be made in

strict conformity with the rules of the Tax Commission setting forth

the requirements in connection with such evidence and application.