Okla. Stat. tit. 68, § 68-226

taxpayer.

(a) In addition to the right to a protest of a proposed

assessment as authorized by Section 221 of this title, a right of

action is hereby created to afford a remedy to a taxpayer aggrieved

by the provisions of this article or of any other state tax law, or

who resists the collection of or the enforcement of the rules or

regulations of the Tax Commission relating to the collection of any

state tax; however, such remedy shall be limited as prescribed by

subsection (c) of this section.

(b) Within thirty (30) days from the date indicated on an

assessment for taxes or additional taxes pursuant to Section 221 of

this title by the Tax Commission, any such taxpayer shall pay the

tax to the Tax Commission, and at the time of making such payment

Oklahoma Statutes - Title 68. Revenue and Taxation Page 104

shall give notice to the Tax Commission of his intention to file

suit for recovery of such tax. The taxpayer shall not be required

to file suit within such thirty-day period in order to prosecute an

action as authorized by this section; however, failure to file such

suit within one (1) year from the date of the assessment shall

result in the assessment becoming final and absolute. If the

taxpayer prevails the Tax Commission shall, by cash voucher drawn by

the Tax Commission upon its official depository clearing account or

special refund reserve account with the State Treasurer, refund to

the taxpayer the amount of tax determined not to be due pursuant to

the final judgment of the court having jurisdiction, together with

interest on such amount at the rate applicable to money judgments in

civil cases from the date of payment by the taxpayer to the date of

the refund by the Tax Commission. The refunds paid shall be payable

as provided in Section 225(d). If the taxpayer prevails and the

court determines that the position of the Tax Commission in the

proceeding was not substantially justified, the court shall award

the taxpayer a judgment for reasonable attorney fees, reasonable

expenses of expert witnesses in connection with the proceeding and

reasonable costs of any study, analysis, engineering report, test or

project which is found by the court to be necessary for the

preparation of the taxpayer's case.

(c) This section shall afford a legal remedy and right of

action in any state or federal court having jurisdiction of the

parties and the subject matter. It shall be construed to provide a

legal remedy in the state or federal courts by action at law only in

cases where the taxes complained of are claimed to be an unlawful

burden on interstate commerce, or the collection thereof violative

of any Congressional Act or provision of the Federal Constitution,

or in cases where jurisdiction is vested in any of the Courts of the

United States. In all actions brought hereunder service of process

upon the Chairman of the Tax Commission shall be sufficient service,

and the Tax Commission shall be the sole, necessary and proper party

defendant in any such suit, and the State Treasurer shall not be a

necessary or proper party thereto.

(d) Upon request of any taxpayer and upon proper showing that

the principle of law involved in the assessment of any tax is

already pending before the courts for judicial determination, the

taxpayer, upon agreement to abide by the decision of the court, may

pay the tax so assessed under protest, but need not file a suit.