{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-304","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-304","heading":"Refunds","body":"REFUNDS. If not later than three (3) years after the date on\n\nwhich a specific report or return was required to be filed, an\n\nemployer, who has paid all amounts owing for that specific quarter,\n\nmay make application for an adjustment in connection with that\n\nreport or payment, or for a refund thereof because an adjustment\n\ncannot be made, and if the Commission shall determine that payment\n\nof the contributions, interest, penalty fees or any portion thereof\n\nwas erroneous, the Commission shall allow such employer to make an\n\nadjustment thereof, without interest, in connection with subsequent\n\ncontribution payments by the employer, or if such adjustment cannot\n\nbe made, the Commission shall refund from the fund, without\n\ninterest, the amount erroneously paid. For like cause and within\n\nthe same period, adjustment or refund may be so made on the\n\nCommission's own initiative.","path":["OK Code","Title 40"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ecb0b0b599e87bfda60885b778165bb8d231d6e7cc225feb7278dea3df5471ba","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-303","next":"us-ok/okla.-stat.-tit.-40-40-3-305"},"notice":"GroundRules: Original legal text. Not legal advice."}