Okla. Stat. tit. 68, § 68-1008

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 Page 387

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.