{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-226","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-226","heading":"Action to recover taxes as additional remedy to aggrieved","body":"taxpayer.\n\n(a) In addition to the right to a protest of a proposed\n\nassessment as authorized by Section 221 of this title, a right of\n\naction is hereby created to afford a remedy to a taxpayer aggrieved\n\nby the provisions of this article or of any other state tax law, or\n\nwho resists the collection of or the enforcement of the rules or\n\nregulations of the Tax Commission relating to the collection of any\n\nstate tax; however, such remedy shall be limited as prescribed by\n\nsubsection (c) of this section.\n\n(b) Within thirty (30) days from the date indicated on an\n\nassessment for taxes or additional taxes pursuant to Section 221 of\n\nthis title by the Tax Commission, any such taxpayer shall pay the\n\ntax to the Tax Commission, and at the time of making such payment\n\nshall give notice to the Tax Commission of his intention to file\n\nsuit for recovery of such tax. The taxpayer shall not be required\n\nto file suit within such thirty-day period in order to prosecute an\n\naction as authorized by this section; however, failure to file such\n\nsuit within one (1) year from the date of the assessment shall\n\nresult in the assessment becoming final and absolute. If the\n\ntaxpayer prevails the Tax Commission shall, by cash voucher drawn by\n\nthe Tax Commission upon its official depository clearing account or\n\nspecial refund reserve account with the State Treasurer, refund to\n\nthe taxpayer the amount of tax determined not to be due pursuant to\n\nthe final judgment of the court having jurisdiction, together with\n\ninterest on such amount at the rate applicable to money judgments in\n\ncivil cases from the date of payment by the taxpayer to the date of\n\nthe refund by the Tax Commission. The refunds paid shall be payable\n\nas provided in Section 225(d). If the taxpayer prevails and the\n\ncourt determines that the position of the Tax Commission in the\n\nproceeding was not substantially justified, the court shall award\n\nthe taxpayer a judgment for reasonable attorney fees, reasonable\n\nexpenses of expert witnesses in connection with the proceeding and\n\nreasonable costs of any study, analysis, engineering report, test or\n\nproject which is found by the court to be necessary for the\n\npreparation of the taxpayer's case.\n\n(c) This section shall afford a legal remedy and right of\n\naction in any state or federal court having jurisdiction of the\n\nparties and the subject matter. It shall be construed to provide a\n\nlegal remedy in the state or federal courts by action at law only in\n\ncases where the taxes complained of are claimed to be an unlawful\n\nburden on interstate commerce, or the collection thereof violative\n\nof any Congressional Act or provision of the Federal Constitution,\n\nor in cases where jurisdiction is vested in any of the Courts of the\n\nUnited States. In all actions brought hereunder service of process\n\nupon the Chairman of the Tax Commission shall be sufficient service,\n\nand the Tax Commission shall be the sole, necessary and proper party\n\ndefendant in any such suit, and the State Treasurer shall not be a\n\nnecessary or proper party thereto.\n\n(d) Upon request of any taxpayer and upon proper showing that\n\nthe principle of law involved in the assessment of any tax is\n\nalready pending before the courts for judicial determination, the\n\ntaxpayer, upon agreement to abide by the decision of the court, may\n\npay the tax so assessed under protest, but need not file a suit.","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":"7a9a48af82ad48eaf53bb3ee9049e02d9cbfee420ee955156782156f787a696d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-225","next":"us-ok/okla.-stat.-tit.-68-68-227"},"notice":"GroundRules: Original legal text. Not legal advice."}