Okla. Stat. tit. 68, § 68-6101: Assessments - Rebates

A. All parties required to pay an assessment pursuant to

Section 173 of Title 85 of the Oklahoma Statutes shall be entitled

to receive a rebate equal to two-thirds (2/3) of the amount of the

assessment actually paid, subject to application to and approval of

the same by the Oklahoma Tax Commission. This rebate shall only

apply to assessments due after January 15, 2002. This rebate shall

not be considered in determining tax liability of an insurer

pursuant to Section 629 of Title 36 of the Oklahoma Statutes.

B. Beginning January 1, 2003, the Oklahoma Tax Commission shall

accept applications for rebates from all eligible parties for

assessments paid pertaining to the previous calendar year. If any

party fails to apply for a rebate on or before May 31 of each year,

the Tax Commission shall reduce the amount of the rebate in the

application by ten percent (10%). No rebates shall be paid until

after July 1 of each year.

C. The Oklahoma Tax Commission may promulgate rules as

necessary to effectuate the provisions of this act.