Okla. Stat. tit. 68, § 68-3030
This is the official text of Okla. Stat. tit. 68, § 68-3030, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Effect of protest - Refund of excess taxes
Official statutory text
(a) The filing of protest as herein provided shall not prevent
the spreading of record and the collection of any levy made by the
excise board, but if any protest be filed as herein provided and any
taxes shall be paid pending the hearing and determination of said
protest or pending the decision of the Supreme Court, all that part
of the levy alleged in said protest to be illegal shall be retained
by the county treasurer in a separate fund until the legality of
said levy has been determined, and all taxes paid by any taxpayer in
excess of the amount finally determined to be legal shall be
refunded by the county treasurer to the taxpayer, together with such
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1318
interest thereon as may have been received by the county treasurer
on such fund pending final determination of the illegality of such
levy, upon verified claim filed with the county clerk at any time
within six (6) months after such final determination.
(b) It shall be the duty of the county clerk within thirty (30)
days from the final determination of the illegality of all levies to
notify all taxpayers by publication in one issue of a newspaper of
general circulation in the county that refund will be made of excess
tax collected.
(c) If no demand is made for refund within said period of six
(6) months, said taxes so collected and held shall be distributed to
the fund or funds for which they were levied and collected and
credited as a surplus therein for the next succeeding fiscal year.
the spreading of record and the collection of any levy made by the
excise board, but if any protest be filed as herein provided and any
taxes shall be paid pending the hearing and determination of said
protest or pending the decision of the Supreme Court, all that part
of the levy alleged in said protest to be illegal shall be retained
by the county treasurer in a separate fund until the legality of
said levy has been determined, and all taxes paid by any taxpayer in
excess of the amount finally determined to be legal shall be
refunded by the county treasurer to the taxpayer, together with such
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1318
interest thereon as may have been received by the county treasurer
on such fund pending final determination of the illegality of such
levy, upon verified claim filed with the county clerk at any time
within six (6) months after such final determination.
(b) It shall be the duty of the county clerk within thirty (30)
days from the final determination of the illegality of all levies to
notify all taxpayers by publication in one issue of a newspaper of
general circulation in the county that refund will be made of excess
tax collected.
(c) If no demand is made for refund within said period of six
(6) months, said taxes so collected and held shall be distributed to
the fund or funds for which they were levied and collected and
credited as a surplus therein for the next succeeding fiscal year.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.