{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-227.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-227.1","heading":"Illegal or invalid state tax laws - Process for","body":"obtaining refund of amounts paid.\n\nA. Notwithstanding the provisions of any state tax law relating\n\nto or providing for the refund of taxes erroneously paid, no\n\ntaxpayer shall be entitled to nor be allowed any refund of taxes,\n\npenalties or interest paid pursuant to a state tax law subsequently\n\ndetermined by a final decision of a court of competent jurisdiction\n\nto be illegal or invalid under the Constitution or laws of this\n\nstate or of the United States, unless such taxpayer shall have\n\ntimely availed himself or herself of the remedies and procedures\n\nprovided by Section 207, 221, 226 or 815 of Title 68 of the Oklahoma\n\nStatutes to protest or challenge such tax, or, where the remedies\n\nprovided by such sections are unavailable because the tax has not\n\nyet been assessed or proposed against such taxpayer, such taxpayer\n\nshall have brought an action for declaratory judgment in the\n\ndistrict court to declare such tax or tax law illegal or invalid.\n\nB. The provisions of this section shall apply to all state\n\ntaxes, and shall also apply to the refund of any tax imposed by any\n\nmunicipality or county of this state where, under applicable law,\n\nsuch tax is collected by the Oklahoma Tax Commission.","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":"e66d2e326a12a3fe79fbad26ec29a10f5f89a7766f5d2e1f3d80c80105f18e5e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-227","next":"us-ok/okla.-stat.-tit.-68-68-228"},"notice":"GroundRules: Original legal text. Not legal advice."}