Okla. Stat. tit. 68, § 68-211: Return of deposited money or securities to taxpayer

When, to secure compliance with the provisions of this article

or any other State tax law, money or securities have been deposited

with the Tax Commission, and the Tax Commission is satisfied that

the taxpayer has complied with all tax laws and has, through

independent payment or through authorization granted by the taxpayer

to the Tax Commission to satisfy such tax indebtedness out of the

money or securities deposited, paid all taxes due the State, then

the Tax Commission shall return to the owner all or such part of the

deposited money or securities as remains after the liquidation of

taxpayer's tax liability.

If such money or securities have by the Tax Commission been

deposited with the State Treasurer, then the Tax Commission shall,

under the circumstances above stated, notify the Treasurer that the

money or securities, or such part as the Tax Commission shall

direct, should be returned to the owner.