Okla. Stat. tit. 68, § 68-228: Hearings on claims for refunds

(a) If, upon the hearing as required by Section 227 of this

title, the Tax Commission finds that such tax was erroneously paid

through mistake of fact, or computation or misinterpretation of law,

it shall enter its written order allowing said claim for refund,

which refund may be paid to the taxpayer as provided by law, or

credited against any taxes due or to become due by the taxpayer as

the case may be; otherwise, the Tax Commission shall deny said

claim. The taxpayer shall have the right of appeal to the Supreme

Court from a decision of the Commission denying said claim for

refund as provided in Section 225 of this article.

(b) Any order entered by the Tax Commission, disallowing a claim

for refund, shall become final within thirty-one (31) days from the

date it is entered, unless an appeal is prosecuted therefrom, in

which event said order shall not become final until the appeal shall

have been determined. In the event the Tax Commission allows said

claim for refund, it shall pay the claimant the amount of refund, so

allowed out of funds in the official depository clearing account of

the Tax Commission, derived from collections in said fund from the

same source from which the overpayment occurred; and an

appropriation of so much of said fund as is necessary to pay said

claims for refund erroneously paid or collected is hereby made;

provided, that in the case of refunds due hereunder to taxpayers who

are required to remit taxes to the Tax Commission on a monthly or

quarterly basis, the Commission may, in lieu of a refund of the tax

erroneously paid, credit the account of the taxpayer for such

amount.