Okla. Stat. tit. 68, § 68-50002: Lost cigarette and tobacco stamps - Refunds

The Oklahoma Tax Commission is hereby authorized to refund a

wholesaler and/or jobber for cigarette or tobacco tax stamps which

have not been received after a period of ninety (90) days has

expired from the date of mailing such stamps; provided that before

any refund is made, (a) an affidavit shall have been filed by the

wholesaler and/or jobber with the Oklahoma Tax Commission setting

forth the facts, (b) the Oklahoma Tax Commission has made an

investigation, and (c) an audit has been made to determine the loss.

Payment of any such refund shall be made from current collections

from such stamps and an appropriation of so much of said funds as is

necessary for such purpose is hereby made.