Okla. Stat. tit. 68, § 68-1106: Exemption - Refund

The provisions of the gross production tax law in respect to

refunds of such tax on the production derived from restricted Indian

lands and lands owned by the United States, the state, counties,

cities, towns and school districts, and therefore exempt from

taxation, shall apply to petroleum excise tax on such exempt

interest in said production from said lands.