Oklahoma § 68-3030 - Effect of protest - Refund of excess taxes
Full text of Oklahoma Oklahoma Statutes § 68-3030 — Effect of protest - Refund of excess taxes, with citation guidance and answers to common questions.
§ 68-3030. Effect of protest - Refund of excess taxes
(a) The filing of protest as herein provided shall not prevent
the spreading of record and the collection of any levy made by the
excise board, but if any protest be filed as herein provided and any
taxes shall be paid pending the hearing and determination of said
protest or pending the decision of the Supreme Court, all that part
of the levy alleged in said protest to be illegal shall be retained
by the county treasurer in a separate fund until the legality of
said levy has been determined, and all taxes paid by any taxpayer in
excess of the amount finally determined to be legal shall be
refunded by the county treasurer to the taxpayer, together with such
Oklahoma Statutes - Title 68. Revenue and Taxation
interest thereon as may have been received by the county treasurer
on such fund pending final determination of the illegality of such
levy, upon verified claim filed with the county clerk at any time
within six (6) months after such final determination.
(b) It shall be the duty of the county clerk within thirty (30)
days from the final determination of the illegality of all levies to
notify all taxpayers by publication in one issue of a newspaper of
general circulation in the county that refund will be made of excess
tax collected.
(c) If no demand is made for refund within said period of six
(6) months, said taxes so collected and held shall be distributed to
the fund or funds for which they were levied and collected and
credited as a surplus therein for the next succeeding fiscal year.
Laws 1965, c. 501, § 2; Renumbered from § 24110 by Laws 1988, c.
162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan.
1, 1992.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-3030
What does Oklahoma Statutes § 68-3030 cover?
Section 68-3030 ("Effect of protest - Refund of excess taxes") 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 § 68-3030?
A common citation format is "Oklahoma Statutes § 68-3030" (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 § 68-3030 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.