Okla. Stat. tit. 68, § 68-500.11: Perfecting exemption for exports

The exemption for exports:

1. Under paragraph 1 of Section 10 of this act, shall be

perfected by a deduction on the report of the supplier or licensed

exporter which is otherwise responsible for the tax on removal of

the product from a terminal or refinery in this state;

2. Under paragraph 3 of Section 10 of this act, shall be

perfected by the exporter by a refund claim if the claim in the

aggregate month to date exceeds One Thousand Dollars ($1,000.00)

upon a refund application made to the Commission within three (3)

years; or

3. Under paragraph 2 of Section 10 of this act, shall be

perfected by the unlicensed exporter, if a diversion by an

unlicensed exporter, upon a refund application made to the

Commission within three (3) years.