Okla. Stat. tit. 40, § 40-3-304: Refunds

REFUNDS. If not later than three (3) years after the date on

which a specific report or return was required to be filed, an

employer, who has paid all amounts owing for that specific quarter,

may make application for an adjustment in connection with that

report or payment, or for a refund thereof because an adjustment

cannot be made, and if the Commission shall determine that payment

of the contributions, interest, penalty fees or any portion thereof

was erroneous, the Commission shall allow such employer to make an

adjustment thereof, without interest, in connection with subsequent

contribution payments by the employer, or if such adjustment cannot

be made, the Commission shall refund from the fund, without

interest, the amount erroneously paid. For like cause and within

the same period, adjustment or refund may be so made on the

Commission's own initiative.