A. Whenever any taxpayer shall establish in administrative or court proceedings that they are entitled to a refund of any taxes, penalties, or interest previously paid, the Tax Commission shall immediately cause a certified copy of the order and transcript of any administrative action, or judgment of the Court to be filed with the Osage Nation Congress.

B. Upon receipt of such order and transcripts, or judgment of the Court, the Osage Legislature shall appropriate to the account of the Tax Commission such amounts as may be necessary to pay such refund from otherwise unappropriated money in the Revenue Tax Account. The Tax Commission shall thereafter issue a refund to the taxpayer.

C. When it appears reasonably certain, in the discretionary judgment of the Tax Commission, that the taxpayer to whom a refund is due will incur further tax liability within the next twelve (12) months after such refund is due in an amount in excess of such refund, the Tax Commission, in lieu of subsections (A) and (B) of this section may credit the amount of such refund with lawful interest, against the future liability of the taxpayer, provided, that any amounts not used within twelve (12) months shall be refunded at the request of the taxpayer. ONCA 06-10, eff. Sept. 29, 2006; ONCA 14-83, eff. Nov. 24, 2014.