Okla. Stat. tit. 68, § 68-227.1
This is the official text of Okla. Stat. tit. 68, § 68-227.1, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Illegal or invalid state tax laws - Process for
Official statutory text
obtaining refund of amounts paid.
A. Notwithstanding the provisions of any state tax law relating
to or providing for the refund of taxes erroneously paid, no
taxpayer shall be entitled to nor be allowed any refund of taxes,
penalties or interest paid pursuant to a state tax law subsequently
determined by a final decision of a court of competent jurisdiction
to be illegal or invalid under the Constitution or laws of this
state or of the United States, unless such taxpayer shall have
timely availed himself or herself of the remedies and procedures
provided by Section 207, 221, 226 or 815 of Title 68 of the Oklahoma
Statutes to protest or challenge such tax, or, where the remedies
provided by such sections are unavailable because the tax has not
yet been assessed or proposed against such taxpayer, such taxpayer
shall have brought an action for declaratory judgment in the
district court to declare such tax or tax law illegal or invalid.
B. The provisions of this section shall apply to all state
taxes, and shall also apply to the refund of any tax imposed by any
municipality or county of this state where, under applicable law,
such tax is collected by the Oklahoma Tax Commission.
A. Notwithstanding the provisions of any state tax law relating
to or providing for the refund of taxes erroneously paid, no
taxpayer shall be entitled to nor be allowed any refund of taxes,
penalties or interest paid pursuant to a state tax law subsequently
determined by a final decision of a court of competent jurisdiction
to be illegal or invalid under the Constitution or laws of this
state or of the United States, unless such taxpayer shall have
timely availed himself or herself of the remedies and procedures
provided by Section 207, 221, 226 or 815 of Title 68 of the Oklahoma
Statutes to protest or challenge such tax, or, where the remedies
provided by such sections are unavailable because the tax has not
yet been assessed or proposed against such taxpayer, such taxpayer
shall have brought an action for declaratory judgment in the
district court to declare such tax or tax law illegal or invalid.
B. The provisions of this section shall apply to all state
taxes, and shall also apply to the refund of any tax imposed by any
municipality or county of this state where, under applicable law,
such tax is collected by the Oklahoma Tax Commission.
Status: in_force · Read it on the official government site
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