Oklahoma Statutes

Okla. Stat. tit. 15, § 264A (2026)

Interest defined

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Interest is the compensation allowed for the use or forbearance or detention of money, or its equivalent. Laws 1970, c. 224, § 1, emerg. eff. April 15, 1970.

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1980–2021 · leading case: In the Matter of the Assessments for Tax Year 2012 of Certain Props., 2021 OK 7 (Okla. 2021).

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In the Matter of the Assessments for Tax Year 2012 of Certain Props., 2021 OK 7 (Okla. 2021). · cites it 4× “41 15 O.S. 2011 § 264A. 42 H. B. Krug v. Helmerich & Payne, Inc.”

Shutts v. Phillips Petroleum Co., 732 P.2d 1286 (Kan. 1987). “Next, Phillips argues that under Okla. Stat. tit. 15, § 264A (1981), which defines interest as “the compensation allowed for the use or forbearance or detention of money, or its equivalent,” Phillips cannot be liable for interest.”

Rendezvous Trails of Am., Inc. v. Ayers, 612 P.2d 1384 (Okla. Civ. App. 1980). “See also 15 O.S.1971 § 264A for a similar statutory definition.”

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