{"data":{"id":"us-ok/okla.-stat.-tit.-37a-37a-5-109","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 37A, § 37A-5-109","heading":"Credit or refund for money paid for stamps","body":"The Oklahoma Tax Commission shall have authority to allow credit\n\nfor or make refunds of any money paid for stamps issued by the Tax\n\nCommission in payment of state excise tax by the manufacturer or\n\nbrewer pursuant to authority granted by the Tax Commission. All\n\napplications to the Tax Commission for credit or replacement under\n\nthe provisions of this section shall be verified by affidavit and\n\nall proof and evidence supporting such application shall be made in\n\nstrict conformity with the rules of the Tax Commission setting forth\n\nthe requirements in connection with such evidence and application.","path":["OK Code","Title 37A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os37A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"a543f070c913e86e8ba27afeb63ae06ad945b6a37b7906c3d155c7a0996c41d7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-37a-37a-5-108","next":"us-ok/okla.-stat.-tit.-37a-37a-5-110"},"notice":"GroundRules: Original legal text. Not legal advice."}