Okla. Stat. tit. 68, § 68-500.16: Procedures for claiming refund - Investigations -

Credit in lieu of refund.

A. To claim a refund under Sections 10 through 14 of this act,

a person shall present to the Commission a statement containing a

written verification that the claim is made under penalties of

perjury and lists the total amount of motor fuel purchased and used

for exempt purposes. The claim shall not be transferred or assigned

and shall be filed not more than three (3) years after the date the

motor fuel was purchased. The statement shall show that payment for

the purchase has been made and the amount of tax paid on the

purchase has been remitted.

B. The Commission may make any investigations it considers

necessary before refunding the motor fuel tax to a person and may

investigate a refund after the refund has been issued and within the

time frame for making adjustments to the tax under this act.

C. In any case where a refund would be payable to a supplier

under this act, the supplier may claim a credit in lieu of such

refund.