Okla. Stat. tit. 60, § 60-657.1: Credit memo issued in ordinary course of business

(a) A credit memo issued in the ordinary course of an issuer's

business which has a value of more than Fifty Dollars ($50.00) and

remains unclaimed by the owner for more than five (5) years after

becoming payable or distributable is presumed abandoned.

(b) With regard to a credit memo, the amount presumed abandoned

is the amount credited to the recipient of the memo. In applying

the Fifty Dollar ($50.00) limitation, individual credit memos to the

same owner shall not be aggregated.