Okla. Stat. tit. 52, § 52-420.29

A. Any person subject to the assessment levied by Section

420.27 of this title may request a refund, as provided for in this

section, of the assessment paid on the first sale of odorized LP gas

for the preceding calendar year. Upon compliance with the

provisions of this section and rules promulgated by the Commission,

the Commission shall refund to each person requesting a refund the

amount of the assessment paid by or on behalf of such person during

the preceding calendar year. Refunds made to persons subject to the

assessment shall in turn be refunded by the person to each customer

based on the percentage of the total volume of LP gas purchased by

each customer. As used in this section, "customer" shall mean the

end-user who consumes the LP gas.

B. The request for a refund of the assessment for the preceding

calendar year must be made during the first calendar month following

the calendar year for which the refund is requested. Failure to

request a refund during this period shall terminate the right of any

person to receive a refund for the assessment paid for the preceding

calendar year. The Commission shall give notice of the availability

of the refund through press releases or such other means as it deems

appropriate.

C. Each person requesting a refund shall execute an affidavit

showing the amount of refund requested and the volume of sales of LP

Oklahoma Statutes - Title 52. Oil and Gas Page 206

gas made by the person to each customer. The Commission may require

records to be submitted verifying the volume of sales and may verify

the accuracy of the request for refund.

D. No person or company who requests a refund under this

section shall be eligible to serve or have a representative serve as

a member of the Commission.