{"data":{"id":"us-ok/okla.-stat.-tit.-36-36-624.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 36, § 36-624.2","heading":"Refund of erroneously paid premium tax – Filing – Demand","body":"for hearing.\n\nA. Any taxpayer who has paid to the State of Oklahoma, through\n\nerror of fact, or computation, or misinterpretation of law, any\n\npremium tax collected by the Oklahoma Insurance Commissioner may, as\n\nhereinafter provided, be refunded the amount of such tax so\n\nerroneously paid, without interest.\n\nB. Any taxpayer who has so paid any such premium tax may,\n\nwithin three (3) years from the date of payment thereof, file with\n\nthe Insurance Commissioner a verified claim for refund of such tax\n\nso erroneously paid. The Insurance Commissioner may accept an\n\namended premium report or return as a verified claim for refund if\n\nthe amended report or return establishes a liability less than the\n\noriginal report or return previously filed.\n\nC. Said claim so filed with the Insurance Commissioner, except\n\nfor an amended report or return, shall specify the name of the\n\ntaxpayer, certificate of authority or license number of the\n\ntaxpayer, the time when and period for which said premium tax was\n\npaid, the nature and kind of premium tax so paid, the amount of the\n\npremium tax which said taxpayer claimed was erroneously paid, the\n\ngrounds upon which a refund is sought, and such other information or\n\ndata relative to such payment as may be necessary to an adjustment\n\nthereof by the Insurance Commissioner. It shall be the duty of the\n\nInsurance Commissioner to determine what amount of refund, if any,\n\nis due as soon as practicable, but no later than ninety (90) days\n\nafter such claim has been filed, and advise the taxpayer about the\n\ncorrectness of the taxpayer's claim, and the claim for refund shall\n\nbe approved or denied by written notice to the taxpayer.\n\nD. If the claim for refund is denied, the taxpayer may file a\n\ndemand for hearing with the Insurance Commissioner. The demand for\n\nhearing must be filed on or before the thirtieth day after the date\n\nthe notice of denial was mailed. If the taxpayer fails to file a\n\ndemand for hearing, the claim for refund shall be barred.\n\nE. Upon the taxpayer's timely filing of a demand for hearing,\n\nthe Insurance Commissioner shall set a date for hearing upon the\n\nclaim for refund which date shall not be later than sixty (60) days\n\nfrom the date the demand for hearing was mailed. The taxpayer shall\n\nbe notified of the time and place of the hearing. The hearing may\n\nbe held after the sixty-day period provided by this subsection upon\n\nagreement of the taxpayer.","path":["OK Code","Title 36"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os36.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"bff7432b9366e333e41c79a0a8e8ac865a127c6e736bad674992953ed456255e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-36-36-624.1","next":"us-ok/okla.-stat.-tit.-36-36-624.3"},"notice":"GroundRules: Original legal text. Not legal advice."}