{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3030","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3030","heading":"Effect of protest - Refund of excess taxes","body":"(a) The filing of protest as herein provided shall not prevent\n\nthe spreading of record and the collection of any levy made by the\n\nexcise board, but if any protest be filed as herein provided and any\n\ntaxes shall be paid pending the hearing and determination of said\n\nprotest or pending the decision of the Supreme Court, all that part\n\nof the levy alleged in said protest to be illegal shall be retained\n\nby the county treasurer in a separate fund until the legality of\n\nsaid levy has been determined, and all taxes paid by any taxpayer in\n\nexcess of the amount finally determined to be legal shall be\n\nrefunded by the county treasurer to the taxpayer, together with such\n\ninterest thereon as may have been received by the county treasurer\n\non such fund pending final determination of the illegality of such\n\nlevy, upon verified claim filed with the county clerk at any time\n\nwithin six (6) months after such final determination.\n\n(b) It shall be the duty of the county clerk within thirty (30)\n\ndays from the final determination of the illegality of all levies to\n\nnotify all taxpayers by publication in one issue of a newspaper of\n\ngeneral circulation in the county that refund will be made of excess\n\ntax collected.\n\n(c) If no demand is made for refund within said period of six\n\n(6) months, said taxes so collected and held shall be distributed to\n\nthe fund or funds for which they were levied and collected and\n\ncredited as a surplus therein for the next succeeding fiscal year.","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":"b297e370d789a9ea758ab617dfabc0d9946e9e6e057a9e3428dac42e79b77f5e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-303","next":"us-ok/okla.-stat.-tit.-68-68-3031"},"notice":"GroundRules: Original legal text. Not legal advice."}