Okla. Stat. » Title 68 — REVENUE AND TAXATION
Oklahoma Statutes

Okla. Stat. tit. 68, § 6102 (2026)

Workers' Compensation Assessment Rebate Fund

✓ current as of July 2026
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There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the “Workers’ Compensation Assessment Rebate Fund”. The Oklahoma Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collected pursuant to Section 2355 of Title 68 of the Oklahoma Statutes for deposit into the fund. The amount deposited shall be appropriate to pay the rebates provided for in Section 2 of this act. All of the amounts deposited in such fund shall be used and expended by the Oklahoma Tax Commission solely for the purpose of payment of rebates authorized by Section 2 of this act. The liability of the State of Oklahoma to make the rebate payments under Section 2 of this act shall be limited to the balance contained in the fund created by this section. Added by Laws 2002, c. 31, § 3, emerg. eff. April 10, 2002.

Notes of Decisions
Cited in 2 cases, 2018–2018 · leading case: Compsource Mut. Ins. Co. v. Oklahoma Tax Comm'n, 435 P.3d 90 (Okla. 2018).
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Compsource Mut. Ins. Co. v. Oklahoma Tax Comm'n, 435 P.3d 90 (Okla. 2018). · cites it 9× “22 In 68 O.S. § 6102, the Legislature created a special fund within the State Treasury for the Workers' Compensation Assessment Rebate Fund.”
Compsource Mut. Insur. Co. v. State Ex Rel. Okla. Tax Comm. & Okla. Assoc. of Elec. Self Insurers Fund v. State of Okla. Tax Comm., 2018 OK 54 (Okla. 2018). · cites it 9× “22 In 68 O.S. § 6102, the Legislature created a special fund within the State Treasury for the Workers' Compensation Assessment Rebate Fund.”
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