Oklahoma § 68-1008 - Refund of overpayments, duplicate payments and erroneous

§ 68-1008. Refund of overpayments, duplicate payments and erroneous

payments - Rebuttable presumptions.

A. Except as set forth in subsection B of this section, in all

cases of overpayment, duplicate payment or payment made in error on

account of the production being derived from restricted Indian lands

and lands owned by the United States, the state, counties, cities,

towns and school districts, and therefore exempt from taxation, the

Oklahoma Tax Commission is authorized to refund any such over-paid

duplicate or erroneously paid gross production taxes, where an

application for such refund is made within three (3) years from the

date of the payment thereof, out of any undistributed gross

production tax collections in the depository account of the Oklahoma

Tax Commission, from the same county from which the original tax was

derived. Provided, however, this exemption shall apply only to the

interest in such production owned by the restricted Indian or exempt

governmental entity. A determination made by the federal government

Oklahoma Statutes - Title 68. Revenue and Taxation

or any agency thereof in allowing a refund or recovery of

overpayment, duplicate payment or erroneous payment of taxes arising

out of the same circumstances under which a claim has been submitted

to the Oklahoma Tax Commission for a refund may create a presumption

that the evidence upon which the federal government or agency

thereof relied in allowing a refund or recovery is correct. The

Oklahoma Tax Commission shall not, however, be bound by such

presumption of correctness, but may if it deems the circumstances to

warrant present evidence in rebuttal thereof.

B. Notwithstanding the provisions of subsection A of this

section, the Oklahoma Tax Commission is authorized to refund

directly to the Commissioners of the Land Office any gross

production tax paid to the Tax Commission in error after January 1,

1978, on any oil and gas royalty interest of the Commissioners of

the Land Office out of any undistributed gross production tax

collections in the depository account of the Oklahoma Tax

Commission, from the same county from which the original tax was

derived.

Said refund shall only be issued as the result of a

determination by the Commissioners of the Land Office that said

erroneous payment of such gross production tax has been made to the

Tax Commission during the period after January 1, 1978. Such

determination by the Commissioners of the Land Office may create a

presumption that the evidence upon which the Commissioners of the

Land Office relied in reaching the determination of erroneous

payment is correct. The Tax Commission shall not, however, be bound

by the presumption of correctness, but may if it deems the

circumstances to warrant, present evidence in rebuttal thereof.

Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963. Renumbered from

§ 10-1008 by Laws 1965, c. 215, § 2. Amended by Laws 1968, c. 248,

§ 1, emerg. eff. April 26, 1968; Laws 1992, c. 392, § 1, emerg. eff.

June 9, 1992.

§68-1008a. Refund of payments to Commissioners of the Land Office.

A. If any person responsible for paying oil or gas royalty to

the Commissioners of the Land Office has, after January 1, 1978,

paid or caused to be paid, or pays, or causes to be paid, to the

Oklahoma Tax Commission, gross production tax pursuant to Section

1001 of Title 68 of the Oklahoma Statutes, petroleum excise tax

pursuant to Section 1102 of Title 68 of the Oklahoma Statutes, or

conservation excise tax pursuant to Section 1108 of Title 68 of the

Oklahoma Statutes, on such royalty, the Commissioners of the Land

Office shall recover the taxes so paid directly from the Oklahoma

Tax Commission. For the purposes of this act, the Commissioners of

the Land Office shall not be subject to the time limitations for

refunds of Section 227 or Section 1008 of Title 68 of the Oklahoma

Statutes. Notwithstanding any other provision of the Oklahoma

Oklahoma Statutes - Title 68. Revenue and Taxation

Statutes, the Oklahoma Tax Commission shall not be required to pay

interest or penalties on such taxes to the Commissioners of the Land

Office.

B. Upon written request and proper documentation provided by

the Commissioners of the Land Office, the Oklahoma Tax Commission

shall pay to the Commissioners of the Land Office any gross

production tax pursuant to Section 1001 of Title 68 of the Oklahoma

Statutes, petroleum excise tax pursuant to Section 1101 of Title 68

of the Oklahoma Statutes, excise tax on gas, pursuant to Section

1102 of Title 68 of the Oklahoma Statutes, or conservation excise

tax pursuant to Section 1108 of Title 68 of the Oklahoma Statutes

paid on oil or gas royalty due to the Commissioners of the Land

Office. Said written request shall only be issued as the result of

a determination by the Commissioners of the Land Office that

erroneous payment of such gross production tax pursuant to Section

1001 of Title 68 of the Oklahoma Statutes, excise tax on gas

pursuant to Section 1102 of Title 68 of the Oklahoma Statutes, or

conservation excise tax pursuant to Section 1108 of Title 68 of the

Oklahoma Statutes has been made to the Oklahoma Tax Commission after

January 1, 1978. Such determination by the Commissioners of the

Land Office may create a presumption that the evidence upon which

the Commissioners of the Land Office relied in reaching the

determination of erroneous payment is correct. The Oklahoma Tax

Commission shall not, however, be bound by the presumption of

correctness but may, if the Oklahoma Tax Commission deems the

circumstances to warrant, present evidence in rebuttal thereof.

C. Any person responsible for paying oil or gas royalty to the

Commissioners of the Land Office who has, after January 1, 1978, and

before January 1, 1989, paid or caused to be paid, or pays, or

causes to be paid, to the Oklahoma Tax Commission, gross production

tax pursuant to Section 1001 of Title 68 of the Oklahoma Statutes,

petroleum excise tax pursuant to Section 1101 of Title 68 of the

Oklahoma Statutes, excise tax on gas pursuant to Section 1103 of

Title 68 of the Oklahoma Statutes, or conservation excise tax

pursuant to Section 1108 of Title 68 of the Oklahoma Statutes, on

said royalty, shall be liable to the Commissioners of the Land

Office for interest thereon, pursuant to the Oklahoma Statutes.

Notwithstanding any other provision of the Oklahoma Statutes, such

person shall not be liable to the Commissioners of the Land Office

for penalties thereon.

D. Any person responsible for paying oil or gas royalty to the

Commissioners of the Land Office who has, on or after January 1,

1989, paid or caused to be paid, or pays or causes to be paid, to

the Oklahoma Tax Commission, gross production tax pursuant to

Section 1001 of Title 68 of the Oklahoma Statutes, petroleum excise

tax pursuant to Section 1101 of Title 68 of the Oklahoma Statutes,

excise tax on gas pursuant to Section 1103 of Title 68 of the

Oklahoma Statutes - Title 68. Revenue and Taxation

Oklahoma Statutes, or conservation excise tax pursuant to Section

1108 of Title 68 of the Oklahoma Statutes, on said royalty, shall be

liable to the Commissioners of the Land Office for interest and

penalties thereon, pursuant to the Oklahoma Statutes.

E. The Oklahoma Tax Commission is hereby authorized to make

refund payments to the Commissioners of the Land Office pursuant to

the provisions of this act as though the Commissioners of the Land

Office were a taxpayer or tax remitter.

F. Nothing in this act shall preclude the Commissioners of the

Land Office from collecting royalty payments directly from their

lessees or the designees of their lessees, other than as specified

in this act.

Added by Laws 1992, c. 392, § 3, emerg. eff. June 9, 1992.