{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.16","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.16","heading":"Procedures for claiming refund - Investigations -","body":"Credit in lieu of refund.\n\nA. To claim a refund under Sections 10 through 14 of this act,\n\na person shall present to the Commission a statement containing a\n\nwritten verification that the claim is made under penalties of\n\nperjury and lists the total amount of motor fuel purchased and used\n\nfor exempt purposes. The claim shall not be transferred or assigned\n\nand shall be filed not more than three (3) years after the date the\n\nmotor fuel was purchased. The statement shall show that payment for\n\nthe purchase has been made and the amount of tax paid on the\n\npurchase has been remitted.\n\nB. The Commission may make any investigations it considers\n\nnecessary before refunding the motor fuel tax to a person and may\n\ninvestigate a refund after the refund has been issued and within the\n\ntime frame for making adjustments to the tax under this act.\n\nC. In any case where a refund would be payable to a supplier\n\nunder this act, the supplier may claim a credit in lieu of such\n\nrefund.","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":"d7eb03519260be2cdcfd60738b55dbb3f23dcb40c4989750650049619e7a8bce","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.15","next":"us-ok/okla.-stat.-tit.-68-68-500.17"},"notice":"GroundRules: Original legal text. Not legal advice."}