Oklahoma § 68-228.1 - Payment of refunds
Full text of Oklahoma Oklahoma Statutes § 68-228.1 — Payment of refunds, with citation guidance and answers to common questions.
§ 68-228.1. Payment of refunds
Except as otherwise provided by law, claims for refunds which
are required to be paid by the Oklahoma Tax Commission shall be paid
from funds in the official depository clearing account of the Tax
Commission, derived from collections from the same source from which
the overpayment occurred. Provided, in the case of refunds due to
taxpayers who are required to remit taxes to the Tax Commission on a
monthly or quarterly basis, the Tax Commission may, in lieu of such
refund, credit the account of the taxpayer for such amount. If
current collections from the same source are insufficient to pay
refunds, available cash funds from the unclassified taxes account
may be used for such purpose.
Added by Laws 1999, c. 390, § 4, emerg. eff. June 8, 1999. Amended
by Laws 2011, c. 348, § 1.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-228.1
What does Oklahoma Statutes § 68-228.1 cover?
Section 68-228.1 ("Payment of refunds") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-228.1?
A common citation format is "Oklahoma Statutes § 68-228.1" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-228.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.