{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-228","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-228","heading":"Hearings on claims for refunds","body":"(a) If, upon the hearing as required by Section 227 of this\n\ntitle, the Tax Commission finds that such tax was erroneously paid\n\nthrough mistake of fact, or computation or misinterpretation of law,\n\nit shall enter its written order allowing said claim for refund,\n\nwhich refund may be paid to the taxpayer as provided by law, or\n\ncredited against any taxes due or to become due by the taxpayer as\n\nthe case may be; otherwise, the Tax Commission shall deny said\n\nclaim. The taxpayer shall have the right of appeal to the Supreme\n\nCourt from a decision of the Commission denying said claim for\n\nrefund as provided in Section 225 of this article.\n\n(b) Any order entered by the Tax Commission, disallowing a claim\n\nfor refund, shall become final within thirty-one (31) days from the\n\ndate it is entered, unless an appeal is prosecuted therefrom, in\n\nwhich event said order shall not become final until the appeal shall\n\nhave been determined. In the event the Tax Commission allows said\n\nclaim for refund, it shall pay the claimant the amount of refund, so\n\nallowed out of funds in the official depository clearing account of\n\nthe Tax Commission, derived from collections in said fund from the\n\nsame source from which the overpayment occurred; and an\n\nappropriation of so much of said fund as is necessary to pay said\n\nclaims for refund erroneously paid or collected is hereby made;\n\nprovided, that in the case of refunds due hereunder to taxpayers who\n\nare required to remit taxes to the Tax Commission on a monthly or\n\nquarterly basis, the Commission may, in lieu of a refund of the tax\n\nerroneously paid, credit the account of the taxpayer for such\n\namount.","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":"443f2a38eee795fe252049f55261003548c22aa1528a1111aba730adcd7343ba","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-227.1","next":"us-ok/okla.-stat.-tit.-68-68-228.1"},"notice":"GroundRules: Original legal text. Not legal advice."}