Oklahoma § 68-500.16 - Procedures for claiming refund - Investigations Credit in lieu of refund
Full text of Oklahoma Oklahoma Statutes § 68-500.16 — Procedures for claiming refund - Investigations Credit in lieu of refund, with citation guidance and answers to common questions.
§ 68-500.16. Procedures for claiming refund - Investigations Credit in lieu of refund
A. To claim a refund under Sections 10 through 14 of this act,
a person shall present to the Commission a statement containing a
written verification that the claim is made under penalties of
perjury and lists the total amount of motor fuel purchased and used
for exempt purposes. The claim shall not be transferred or assigned
and shall be filed not more than three (3) years after the date the
motor fuel was purchased. The statement shall show that payment for
the purchase has been made and the amount of tax paid on the
purchase has been remitted.
B. The Commission may make any investigations it considers
necessary before refunding the motor fuel tax to a person and may
Oklahoma Statutes - Title 68. Revenue and Taxation
investigate a refund after the refund has been issued and within the
time frame for making adjustments to the tax under this act.
C. In any case where a refund would be payable to a supplier
under this act, the supplier may claim a credit in lieu of such
refund.
Added by Laws 1996, c. 345, § 16, eff. Oct. 1, 1996.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-500.16
What does Oklahoma Statutes § 68-500.16 cover?
Section 68-500.16 ("Procedures for claiming refund - Investigations Credit in lieu of refund") 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 § 68-500.16?
A common citation format is "Oklahoma Statutes § 68-500.16" (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 § 68-500.16 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.