Okla. Stat. tit. 68, § 68-6101
This is the official text of Okla. Stat. tit. 68, § 68-6101, 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.
Assessments - Rebates
Official statutory text
A. All parties required to pay an assessment pursuant to
Section 173 of Title 85 of the Oklahoma Statutes shall be entitled
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1525
to receive a rebate equal to two-thirds (2/3) of the amount of the
assessment actually paid, subject to application to and approval of
the same by the Oklahoma Tax Commission. This rebate shall only
apply to assessments due after January 15, 2002. This rebate shall
not be considered in determining tax liability of an insurer
pursuant to Section 629 of Title 36 of the Oklahoma Statutes.
B. Beginning January 1, 2003, the Oklahoma Tax Commission shall
accept applications for rebates from all eligible parties for
assessments paid pertaining to the previous calendar year. If any
party fails to apply for a rebate on or before May 31 of each year,
the Tax Commission shall reduce the amount of the rebate in the
application by ten percent (10%). No rebates shall be paid until
after July 1 of each year.
C. The Oklahoma Tax Commission may promulgate rules as
necessary to effectuate the provisions of this act.
Section 173 of Title 85 of the Oklahoma Statutes shall be entitled
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1525
to receive a rebate equal to two-thirds (2/3) of the amount of the
assessment actually paid, subject to application to and approval of
the same by the Oklahoma Tax Commission. This rebate shall only
apply to assessments due after January 15, 2002. This rebate shall
not be considered in determining tax liability of an insurer
pursuant to Section 629 of Title 36 of the Oklahoma Statutes.
B. Beginning January 1, 2003, the Oklahoma Tax Commission shall
accept applications for rebates from all eligible parties for
assessments paid pertaining to the previous calendar year. If any
party fails to apply for a rebate on or before May 31 of each year,
the Tax Commission shall reduce the amount of the rebate in the
application by ten percent (10%). No rebates shall be paid until
after July 1 of each year.
C. The Oklahoma Tax Commission may promulgate rules as
necessary to effectuate the provisions of this act.
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.