{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-228.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-228.1","heading":"Payment of refunds","body":"Except as otherwise provided by law, claims for refunds which\n\nare required to be paid by the Oklahoma Tax Commission shall be paid\n\nfrom funds in the official depository clearing account of the Tax\n\nCommission, derived from collections from the same source from which\n\nthe overpayment occurred. Provided, in the case of refunds due to\n\ntaxpayers who are required to remit taxes to the Tax Commission on a\n\nmonthly or quarterly basis, the Tax Commission may, in lieu of such\n\nrefund, credit the account of the taxpayer for such amount. If\n\ncurrent collections from the same source are insufficient to pay\n\nrefunds, available cash funds from the unclassified taxes account\n\nmay be used for such purpose.","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":"f45de8018fc2fe5a42c5ec12325fa33fd4dbfe1457296eae6b57cd21422da425","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-228","next":"us-ok/okla.-stat.-tit.-68-68-229"},"notice":"GroundRules: Original legal text. Not legal advice."}