{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-6101","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-6101","heading":"Assessments - Rebates","body":"A. All parties required to pay an assessment pursuant to\n\nSection 173 of Title 85 of the Oklahoma Statutes shall be entitled\n\nto receive a rebate equal to two-thirds (2/3) of the amount of the\n\nassessment actually paid, subject to application to and approval of\n\nthe same by the Oklahoma Tax Commission. This rebate shall only\n\napply to assessments due after January 15, 2002. This rebate shall\n\nnot be considered in determining tax liability of an insurer\n\npursuant to Section 629 of Title 36 of the Oklahoma Statutes.\n\nB. Beginning January 1, 2003, the Oklahoma Tax Commission shall\n\naccept applications for rebates from all eligible parties for\n\nassessments paid pertaining to the previous calendar year. If any\n\nparty fails to apply for a rebate on or before May 31 of each year,\n\nthe Tax Commission shall reduce the amount of the rebate in the\n\napplication by ten percent (10%). No rebates shall be paid until\n\nafter July 1 of each year.\n\nC. The Oklahoma Tax Commission may promulgate rules as\n\nnecessary to effectuate the provisions of this act.","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":"02a47ee1c59e5cb2156480d3445d65f1c23ea8eccb393a988f98c08b2218763b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-610","next":"us-ok/okla.-stat.-tit.-68-68-6102"},"notice":"GroundRules: Original legal text. Not legal advice."}