Okla. Stat. tit. 68, § 68-2911: Persons 65 years of age or older or totally disabled

person - Direct income tax credit - Payment of claims.

Claims for property tax relief filed under Sections 104 through

111 of this act shall be allowed as a direct tax credit on the

taxpayer's individual income tax return filed for the calendar year

1991 and each year thereafter. In all cases where claimants have no

income tax liability or where the property tax relief authorized by

this act exceeds the claimant's income tax liability, such claim, or

any balance thereof, shall be paid out in the same manner and out of

the same fund as refunds of income taxes are paid and so much of

said fund as is necessary for such purposes is hereby appropriated.