{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1008","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1008","heading":"Refund of overpayments, duplicate payments and erroneous","body":"payments - Rebuttable presumptions.\n\nA. Except as set forth in subsection B of this section, in all\n\ncases of overpayment, duplicate payment or payment made in error on\n\naccount of the production being derived from restricted Indian lands\n\nand lands owned by the United States, the state, counties, cities,\n\ntowns and school districts, and therefore exempt from taxation, the\n\nOklahoma Tax Commission is authorized to refund any such over-paid\n\nduplicate or erroneously paid gross production taxes, where an\n\napplication for such refund is made within three (3) years from the\n\ndate of the payment thereof, out of any undistributed gross\n\nproduction tax collections in the depository account of the Oklahoma\n\nTax Commission, from the same county from which the original tax was\n\nderived. Provided, however, this exemption shall apply only to the\n\ninterest in such production owned by the restricted Indian or exempt\n\ngovernmental entity. A determination made by the federal government\n\nor any agency thereof in allowing a refund or recovery of\n\noverpayment, duplicate payment or erroneous payment of taxes arising\n\nout of the same circumstances under which a claim has been submitted\n\nto the Oklahoma Tax Commission for a refund may create a presumption\n\nthat the evidence upon which the federal government or agency\n\nthereof relied in allowing a refund or recovery is correct. The\n\nOklahoma Tax Commission shall not, however, be bound by such\n\npresumption of correctness, but may if it deems the circumstances to\n\nwarrant present evidence in rebuttal thereof.\n\nB. Notwithstanding the provisions of subsection A of this\n\nsection, the Oklahoma Tax Commission is authorized to refund\n\ndirectly to the Commissioners of the Land Office any gross\n\nproduction tax paid to the Tax Commission in error after January 1,\n\n1978, on any oil and gas royalty interest of the Commissioners of\n\nthe Land Office out of any undistributed gross production tax\n\ncollections in the depository account of the Oklahoma Tax\n\nCommission, from the same county from which the original tax was\n\nderived.\n\nSaid refund shall only be issued as the result of a\n\ndetermination by the Commissioners of the Land Office that said\n\nerroneous payment of such gross production tax has been made to the\n\nTax Commission during the period after January 1, 1978. Such\n\ndetermination by the Commissioners of the Land Office may create a\n\npresumption that the evidence upon which the Commissioners of the\n\nLand Office relied in reaching the determination of erroneous\n\npayment is correct. The Tax Commission shall not, however, be bound\n\nby the presumption of correctness, but may if it deems the\n\ncircumstances to warrant, present evidence in rebuttal thereof.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"6d35be715474c44afcf2364b4f0a4147c608aaa1e3e8792341bf22e916622a6a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1007","next":"us-ok/okla.-stat.-tit.-68-68-1008a"},"notice":"GroundRules: Original legal text. Not legal advice."}