Okla. Stat. tit. 68, § 68-2807.12: Recovery fee — Annual report to Tax Commission

Annually, on or before February 15, each rental business that

collects the equipment rental recovery fee shall be required to

electronically submit to the Oklahoma Tax Commission a consolidated

report showing the aggregated personal property taxes paid in the

state during the previous calendar year and the aggregated recovery

collections in the state during the previous calendar year. If the

aggregated recovery collections in the state exceed the aggregated

taxes paid in the state, the aggregate excess shall be paid to the

county treasurers. The amount of excess paid to each county

treasurer shall be a pro rata distribution based on the amount of

personal property tax paid by the business to each county in the

previous calendar year in relation to the total personal property

tax paid in this state in the previous calendar year. No excess

collections shall be retained by the business.