Okla. Stat. tit. 68, § 68-1354.26: Refund of incorrectly paid sales or use taxes

A. A consumer may seek a refund of incorrectly paid sales or

use taxes directly from the state or it may seek a refund from its

vendor.

B. These refund procedures provide the first course of remedy

available to purchasers seeking a return of over-collected sales or

use taxes from the seller. A cause of action against the seller for

the over-collected sales or use taxes does not accrue until a

purchaser has provided written notice to a seller and the seller has

had sixty (60) days to respond. Such notice to the seller must

contain the information necessary to determine the validity of the

request.

C. In connection with a purchaser's request from a seller of

over-collected sales or use taxes, a seller shall be presumed to

have a reasonable business practice, if in the collection of such

sales or use taxes, the seller uses either a certified service

provider or a certified automated system, including a proprietary

system, that is certified by the Oklahoma Tax Commission and has

remitted to the state all taxes collected less any deductions,

credits, or collection allowances.

D. Nothing in this section shall operate to extend any person's

time to seek a refund of sales or use taxes collected or remitted in

error.