{"data":{"id":"us-ok/okla.-stat.-tit.-62-62-206","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 62, § 62-206","heading":"Payment of allegedly invalid fees or taxes under protest -","body":"Notice - Protest fund - Suits to recover - Exceptions - Bad faith\n\nclaims.\n\nA. In all cases where it is alleged or claimed that fees or\n\ntaxes of the state are in whole or in part unconstitutional or\n\notherwise invalid, the aggrieved person shall pay the full amount\n\nthereof to the proper collecting officer and at the same time give\n\nnotice in writing to said officer stating the grounds of his\n\ncomplaint and that suit will be brought against him for the recovery\n\nof all or a specified part of said fees or taxes. Full payment of\n\nall fees or taxes owing shall be a precondition to the bringing of\n\nany suit for the recovery of such fees or taxes. The collecting\n\nofficer or agency shall deposit the funds collected under protest in\n\na specially designated account in the State Treasury known as the\n\n\"Protest Fund\" of such agency and shall retain the same therein for\n\na period of sixty (60) days, and if within such time summons is not\n\nserved upon him in a suit for the recovery of said fees or taxes or\n\na specified part thereof he shall thereon transfer said fees or\n\ntaxes into the appropriate fund or funds in the State Treasury.\n\nHowever, if a written protest is made and a suit is filed in a\n\ntimely manner, the fees or taxes paid under protest shall be\n\nretained in the appropriate \"Protest Fund\" pending a final\n\ndetermination of the suit. Provided, that nothing in this section\n\nshall be construed to prohibit the Legislature from authorizing or\n\ndirecting any otherwise lawful transfer of monies from any such\n\n\"Protest Fund\".\n\nB. Such suits shall be brought in state courts having\n\njurisdiction thereof and shall be given precedence therein. If upon\n\nfinal determination of any such suit the court shall find that the\n\nfees or taxes sued for, or any part thereof, were illegally\n\ncollected it shall render judgment in favor of the plaintiff\n\ntherefor, and shall order said collecting officer, or his successor,\n\nto pay the judgment. Any such money judgment shall be paid first\n\nfrom any remaining monies in the affected agency's \"Protest Fund\"\n\nfor the fiscal year in which the judgment is awarded. Provided,\n\nhowever, if there are insufficient monies in such \"Protest Fund\" to\n\npay the entire judgment in the fiscal year in which the judgment is\n\nawarded, the collecting officer immediately shall certify to the\n\nGovernor, the State Treasurer, the Speaker of the House of\n\nRepresentatives and the President Pro Tempore of the Senate, the\n\namount of any deficiency remaining after the payment of available\n\nmonies from the \"Protest Fund\" of the affected agency. Any such\n\njudgment which involves premium tax may be paid by the collecting\n\nofficer or agency directly from current premium tax collections.\n\nThe agency may request the appropriation of sufficient funds to such\n\n\"Protest Fund\" to satisfy the judgment. Provided, however, that any\n\nsuch total judgment over the amount of Five Hundred Thousand Dollars\n\n($500,000.00) may be paid over a period of not to exceed three (3)\n\nconsecutive fiscal years from funds allocated or appropriated for\n\nthat purpose. Nothing in this section shall be interpreted as\n\nallowing liens on public property. Provided that the provisions of\n\nthis section shall not apply to ad valorem taxes, taxes on\n\nintangible personal property, taxes collected by the Oklahoma Tax\n\nCommission, or to taxes collected by the Oklahoma Employment\n\nSecurity Commission. In any such suit, subsequent to dismissal or\n\nadjudication on the merits and upon the motion of the state, the\n\ncourt shall determine whether or not a claim asserted in the suit\n\nwas filed in bad faith, was not well grounded in fact, or was\n\nunwarranted by existing law or a good faith argument for the\n\nextension, modification, or reversal of existing law. Upon so\n\nfinding, the court shall enter a judgment ordering the plaintiff to\nion of the state, the\n\ncourt shall determine whether or not a claim asserted in the suit\n\nwas filed in bad faith, was not well grounded in fact, or was\n\nunwarranted by existing law or a good faith argument for the\n\nextension, modification, or reversal of existing law. Upon so\n\nfinding, the court shall enter a judgment ordering the plaintiff to\n\nreimburse the state for all costs of any nature, including but not\n\nlimited to attorneys fees, incurred with respect to defense of the\n\naction.","path":["OK Code","Title 62"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os62.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"74da77f12c20129b8ceef964c32a1ddb0563e1c4cc79acfb1114e959acf8f85e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-62-62-204","next":"us-ok/okla.-stat.-tit.-62-62-2101"},"notice":"GroundRules: Original legal text. Not legal advice."}