Okla. Stat. tit. 52, § 52-420.29-2: Application for refund by purchaser

Any purchaser who pays a fee to a loading rack operator or owner

of LP gas at the time of import on a load of LP gas that is exempt

under the provisions of this act may apply to the loading rack

operator or owner of the LP gas at the time of import for a refund

of the amount paid. To apply for a refund, the purchaser must

complete a refund request form provided by the Commission, and

return it to the loading rack operator or owner of the LP gas at the

time of import who collected the fee. Any loading rack operator or

owner of LP gas at the time of import required to refund a fee to a

purchaser shall report the amount of the refund to the Commission.

All amounts refunded and reported according to the provisions of

this act may be deducted from the total amount of fees collected to

arrive at the total amount of fees to be remitted to the Commission.

All refund amounts reported must be supported by refund request

forms kept on file by the loading rack operator and be available for

inspection by the Commission for a period of four (4) years.