Okla. Stat. tit. 68, § 68-2385.4: Overpayments

When an employer believes that he has made an overpayment of the

tax required to be paid under Section 2385.3, he may file an

application with the Tax Commission on a form approved by it either

to have the amount of such overpayment refunded to him or to have

the sum credited against the payment which he is required to make

for a subsequent period, but such refund or credit shall be made or

allowed to the employer only to the extent that the amount of such

overpayment was not withheld under Section 2385.2 by the employer.

Any employer aggrieved by the refusal of the Tax Commission to

refund in accordance with an application duly filed by him may

pursue the remedies provided in Article 2 of this Code, the Uniform

Tax Procedure Law.