{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2207","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2207","heading":"Examination of statements - Determination of tax -","body":"Monies paid by railroads to be segregated - Protests.\n\nA. As soon as practicable after the date specified in Sections\n\n2205 and 2206 of this title, the Tax Commission shall examine the\n\nstatements required by Sections 2205 and 2206 of this title, and\n\nshall determine:\n\n1. The amount of money which should have been withheld and\n\nremitted by each railroad company; and\n\n2. The total amount of taxes due from each freight line\n\ncompany, equipment company and mercantile company, including the\n\namounts remitted by railroad companies, and the amount of tax, if\n\nany, due from each such company in addition to amounts remitted by\n\nrailroad companies.\n\nB. The Commission shall thereupon make demand of each railroad\n\nfor any additional amounts required to be remitted by railroad\n\ncompanies, and shall notify each freight line company, equipment\n\ncompany and mercantile company of:\n\n1. The total amount of taxes due from each such company for the\n\nnext preceding twelve-month period ending December 31 or the period\n\nspecified in Sections 2205 and 2206 of this title;\n\n2. The amount of money remitted by the various railroad\n\ncompanies for the account of such company; and\n\n3. The amount of additional taxes, if any, due to be paid by\n\nsuch company, or the amount, if any, due to be refunded.\n\nC. All monies paid to the Commission by railroads for the\n\naccount of freight line companies, equipment companies and\n\nmercantile companies shall be segregated by the Commission and held\n\nin its depository account with the State Treasurer until the\n\ncompanies for whose account such monies are paid shall have had an\n\nopportunity to file protest as provided by Section 221 of this\n\ntitle, and if such protest is filed an opportunity to notify the\n\nCommission that the tax is paid under protest and the taxpayer\n\nintends to file suit for recovery, as provided by Section 226 of\n\nthis title.\n\nD. In any case where protest is not filed within thirty (30)\n\ndays from the mailing of the notices herein required, the monies\n\npaid by railroad companies for the account of others shall be\n\nreleased and apportioned to the proper fund.","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":"ff816cb5804e1e1d31dad70eb34a9bedbadf01980478913091b1ef60cfe6ef08","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2206","next":"us-ok/okla.-stat.-tit.-68-68-2208"},"notice":"GroundRules: Original legal text. Not legal advice."}