Okla. Stat. tit. 68, § 68-3030: Effect of protest - Refund of excess taxes

(a) The filing of protest as herein provided shall not prevent

the spreading of record and the collection of any levy made by the

excise board, but if any protest be filed as herein provided and any

taxes shall be paid pending the hearing and determination of said

protest or pending the decision of the Supreme Court, all that part

of the levy alleged in said protest to be illegal shall be retained

by the county treasurer in a separate fund until the legality of

said levy has been determined, and all taxes paid by any taxpayer in

excess of the amount finally determined to be legal shall be

refunded by the county treasurer to the taxpayer, together with such

interest thereon as may have been received by the county treasurer

on such fund pending final determination of the illegality of such

levy, upon verified claim filed with the county clerk at any time

within six (6) months after such final determination.

(b) It shall be the duty of the county clerk within thirty (30)

days from the final determination of the illegality of all levies to

notify all taxpayers by publication in one issue of a newspaper of

general circulation in the county that refund will be made of excess

tax collected.

(c) If no demand is made for refund within said period of six

(6) months, said taxes so collected and held shall be distributed to

the fund or funds for which they were levied and collected and

credited as a surplus therein for the next succeeding fiscal year.