{"data":{"id":"us-ok/okla.-stat.-tit.-52-52-288.9a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 52, § 52-288.9A","heading":"Refunds","body":"A. Any person subject to the assessment levied by Section\n\n288.8A of this title may request a refund as provided in this\n\nsection of the assessment paid on production for the preceding\n\ncalendar year. Upon compliance with the provisions of this section\n\nand rules promulgated by the Board to implement this section, the\n\nBoard shall refund to each person requesting a refund of the amount\n\nof the assessment paid by or on behalf of such person during the\n\npreceding calendar year. Refunds will include interest earned at\n\nthe rate equal to the average United States Treasury bill rate of\n\nthe preceding calendar year as certified by the State Treasurer.\n\nB. The request for a refund of the assessment paid on\n\nproduction for the preceding calendar year must be made during the\n\nfirst three (3) calendar months following the calendar year for\n\nwhich the refund is requested. Failure to request a refund during\n\nthis period shall terminate the right of any person to receive a\n\nrefund for the assessment paid on production for the preceding\n\ncalendar year. The Board shall give notice of the availability of\n\nthe refund through press releases, paid advertisements placed in the\n\nnewspaper with the largest general circulation in each county in the\n\nstate and such other means as it deems appropriate.\n\nC. Each person requesting a refund shall execute an affidavit\n\nshowing the amount of refund requested, and the affiant was the\n\nowner of the production for which the refund is requested. Each\n\nperson requesting a refund shall submit supporting evidence\n\ndemonstrating the gross revenues, net to the person's revenue\n\ninterest, received for oil, natural gas, casinghead gas or\n\ncondensate in Oklahoma. The Board may verify, principally through\n\nthe use of audits, the accuracy of the request for refund. In\n\nverifying the accuracy of a request for refund, the Board shall\n\nexercise its authority in a manner that will reduce, to the extent\n\npracticable and appropriate, the burden on persons providing the\n\ninformation to the Board.\n\nD. No company or person who requests a refund under this\n\nsection shall be eligible to serve or have a representative serve as\n\na member of the Board.","path":["OK Code","Title 52"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os52.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"1148c7739d4c0e378b181d15b30ef949064fdc3d7931a3d41d2cbaea8fce0467","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-52-52-288.8a","next":"us-ok/okla.-stat.-tit.-52-52-29"},"notice":"GroundRules: Original legal text. Not legal advice."}