Okla. Stat. tit. 68, § 68-227.1: Illegal or invalid state tax laws - Process for

obtaining refund of amounts paid.

A. Notwithstanding the provisions of any state tax law relating

to or providing for the refund of taxes erroneously paid, no

taxpayer shall be entitled to nor be allowed any refund of taxes,

penalties or interest paid pursuant to a state tax law subsequently

determined by a final decision of a court of competent jurisdiction

to be illegal or invalid under the Constitution or laws of this

state or of the United States, unless such taxpayer shall have

timely availed himself or herself of the remedies and procedures

provided by Section 207, 221, 226 or 815 of Title 68 of the Oklahoma

Statutes to protest or challenge such tax, or, where the remedies

provided by such sections are unavailable because the tax has not

yet been assessed or proposed against such taxpayer, such taxpayer

shall have brought an action for declaratory judgment in the

district court to declare such tax or tax law illegal or invalid.

B. The provisions of this section shall apply to all state

taxes, and shall also apply to the refund of any tax imposed by any

municipality or county of this state where, under applicable law,

such tax is collected by the Oklahoma Tax Commission.