Okla. Stat. tit. 68, § 68-1008a: Refund of payments to Commissioners of the Land Office

A. If any person responsible for paying oil or gas royalty to

the Commissioners of the Land Office has, after January 1, 1978,

paid or caused to be paid, or pays, or causes to be paid, to the

Oklahoma Tax Commission, gross production tax pursuant to Section

1001 of Title 68 of the Oklahoma Statutes, petroleum excise tax

pursuant to Section 1102 of Title 68 of the Oklahoma Statutes, or

conservation excise tax pursuant to Section 1108 of Title 68 of the

Oklahoma Statutes, on such royalty, the Commissioners of the Land

Office shall recover the taxes so paid directly from the Oklahoma

Tax Commission. For the purposes of this act, the Commissioners of

the Land Office shall not be subject to the time limitations for

refunds of Section 227 or Section 1008 of Title 68 of the Oklahoma

Statutes. Notwithstanding any other provision of the Oklahoma

Statutes, the Oklahoma Tax Commission shall not be required to pay

interest or penalties on such taxes to the Commissioners of the Land

Office.

B. Upon written request and proper documentation provided by

the Commissioners of the Land Office, the Oklahoma Tax Commission

shall pay to the Commissioners of the Land Office any gross

production tax pursuant to Section 1001 of Title 68 of the Oklahoma

Statutes, petroleum excise tax pursuant to Section 1101 of Title 68

of the Oklahoma Statutes, excise tax on gas, pursuant to Section

1102 of Title 68 of the Oklahoma Statutes, or conservation excise

tax pursuant to Section 1108 of Title 68 of the Oklahoma Statutes

paid on oil or gas royalty due to the Commissioners of the Land

Office. Said written request shall only be issued as the result of

a determination by the Commissioners of the Land Office that

erroneous payment of such gross production tax pursuant to Section

1001 of Title 68 of the Oklahoma Statutes, excise tax on gas

pursuant to Section 1102 of Title 68 of the Oklahoma Statutes, or

conservation excise tax pursuant to Section 1108 of Title 68 of the

Oklahoma Statutes has been made to the Oklahoma Tax Commission after

January 1, 1978. Such determination by the Commissioners of the

Land Office may create a presumption that the evidence upon which

the Commissioners of the Land Office relied in reaching the

determination of erroneous payment is correct. The Oklahoma Tax

Commission shall not, however, be bound by the presumption of

correctness but may, if the Oklahoma Tax Commission deems the

circumstances to warrant, present evidence in rebuttal thereof.

C. Any person responsible for paying oil or gas royalty to the

Commissioners of the Land Office who has, after January 1, 1978, and

before January 1, 1989, paid or caused to be paid, or pays, or

causes to be paid, to the Oklahoma Tax Commission, gross production

tax pursuant to Section 1001 of Title 68 of the Oklahoma Statutes,

petroleum excise tax pursuant to Section 1101 of Title 68 of the

Oklahoma Statutes, excise tax on gas pursuant to Section 1103 of

Title 68 of the Oklahoma Statutes, or conservation excise tax

pursuant to Section 1108 of Title 68 of the Oklahoma Statutes, on

said royalty, shall be liable to the Commissioners of the Land

Office for interest thereon, pursuant to the Oklahoma Statutes.

Notwithstanding any other provision of the Oklahoma Statutes, such

person shall not be liable to the Commissioners of the Land Office

for penalties thereon.

D. Any person responsible for paying oil or gas royalty to the

Commissioners of the Land Office who has, on or after January 1,

1989, paid or caused to be paid, or pays or causes to be paid, to

the Oklahoma Tax Commission, gross production tax pursuant to

Section 1001 of Title 68 of the Oklahoma Statutes, petroleum excise

tax pursuant to Section 1101 of Title 68 of the Oklahoma Statutes,

excise tax on gas pursuant to Section 1103 of Title 68 of the

anuary 1,

1989, paid or caused to be paid, or pays or causes to be paid, to

the Oklahoma Tax Commission, gross production tax pursuant to

Section 1001 of Title 68 of the Oklahoma Statutes, petroleum excise

tax pursuant to Section 1101 of Title 68 of the Oklahoma Statutes,

excise tax on gas pursuant to Section 1103 of Title 68 of the

Oklahoma Statutes, or conservation excise tax pursuant to Section

1108 of Title 68 of the Oklahoma Statutes, on said royalty, shall be

liable to the Commissioners of the Land Office for interest and

penalties thereon, pursuant to the Oklahoma Statutes.

E. The Oklahoma Tax Commission is hereby authorized to make

refund payments to the Commissioners of the Land Office pursuant to

the provisions of this act as though the Commissioners of the Land

Office were a taxpayer or tax remitter.

F. Nothing in this act shall preclude the Commissioners of the

Land Office from collecting royalty payments directly from their

lessees or the designees of their lessees, other than as specified

in this act.