Okla. Stat. tit. 52, § 52-288.5E: Refund of fees levied on production

A. Any person subject to the fee levied by Section 703 of this

title may request a refund as provided in this section of the fee

paid on production for the preceding calendar year. Upon compliance

with the provisions of this section and rules promulgated by the

Committee for Sustaining Oklahoma's Energy Resources to implement

this section, the Committee shall refund to each person requesting a

refund the amount of the fee paid by or on behalf of such person

during the preceding calendar year.

B. The request for a refund of the fee paid on production for

the preceding calendar year must be made during the first three (3)

calendar months following the calendar year for which the refund is

requested. Failure to request a refund during this period shall

terminate the right of any person to receive a refund for the fee

paid on production for the preceding calendar year. The Committee

shall give notice of the availability of the refund through press

releases or such other means as it deems appropriate.

C. Each request for a refund shall be made in such manner and

upon such forms as the Committee may require. Each person

requesting a refund shall execute an affidavit stating the

description of the producing property generating the production for

which the refund is requested, the amount of the refund requested

and that affiant was the owner of the production upon which the fee

was levied. The Committee may require such other information and

documentation reasonably necessary to verify the accuracy of the

request for a refund.