Okla. Stat. tit. 68, § 68-228.1: Payment of refunds

Except as otherwise provided by law, claims for refunds which

are required to be paid by the Oklahoma Tax Commission shall be paid

from funds in the official depository clearing account of the Tax

Commission, derived from collections from the same source from which

the overpayment occurred. Provided, in the case of refunds due to

taxpayers who are required to remit taxes to the Tax Commission on a

monthly or quarterly basis, the Tax Commission may, in lieu of such

refund, credit the account of the taxpayer for such amount. If

current collections from the same source are insufficient to pay

refunds, available cash funds from the unclassified taxes account

may be used for such purpose.