Article 10. Gross Production Tax Code
- 68 OK ST T. Ch. 1, Art. 10, Refs & Annos
- § 1001. Gross Production Tax on Asphalt, Ores, Oil and Gas, and Royalty Interests—Exemptions
- § 1001a. Repealed by Laws 1980, C. 129, § 3, Emerg. Eff. April 14, 1980
- § 1001.1. Property Exempt from AD Valorem Taxation—Rules and Regulations for Determination
- § 1001.2. Definitions
- § 1001.3. Repealed by Laws 1999, 1st EX.Sess., C. 1, § 8, eff. Jan. 1, 2000
- § 1001.3a. Economically at–Risk Oil or Gas Lease—Tax Exemptions
- § 1001.4. Natural and Casinghead Gas Marketing Deduction—Costs—Rules
- § 1002. Failure to Make Report of Gross Production
- § 1003. Tax on Oil Recovered or from Unknown Sources
- § 1004. Apportionment and Use of Proceeds of Tax
- § 1004a. Repealed by Laws 1999, 1st EX.Sess., C. 1, § 7, Emerg. Eff. Feb. 5, 1999
- § 1005. Reports—Transporters, Refiners, Sellers, Etc.—Violations—Penalties
- § 1006. Payment Where Ownership is in Dispute—Assignment as Security
- § 1007. Purchaser to Withhold Tax—Payment by Purchaser
- § 1008. Refund of Overpayments, Duplicate Payments and Erroneous Payments—Rebuttable Presumptions
- § 1008a. Refund of Payments to Commissioners of the Land Office
- § 1009. Payment of Tax—Due Date—Delinquent Taxes—Persons Liable for Tax—Election to Report and Pay Tax—Payment upon Basis of Prevailing Price—Payment Pursuant to Contract or Agreement
- § 1010. Information in Monthly Report—Reporting Numbers Assigned by Tax Commission—Delinquencies—Allowance of Semiannual Reports
- § 1010a. One-Time Payment of Gross Production Tax—Reduction of Bond—Delinquency—Reduction of Amount of Tax Due on Final Return
- § 1011. Statements as to Tax on Settlements
- § 1012. Lien for Tax—Liability Not Released by Provision for Payment
- § 1013. Rules and Regulations—Bond—Licenses and Permits—Reports—Logs, Invoices and Load Tickets—Stops and Inspections
- § 1013a. Seller and Purchaser to Secure and Retain Invoice Copies
- § 1014. Amended Reports
- § 1015. Refiners and Processors to Obtain Permit—Bond—Failure to Secure Permit
- § 1015.1. Oil Reclamation—Permits
- § 1016. Repealed by Laws 2016, C. 114, § 3, eff. July 1, 2016
- § 1017. Noncompliance by Producers, Refiners, Processors or Purchasers
- § 1018. Tax on Uranium
- § 1019. Definitions
- § 1020. Application of Sections 1017 to 1020
- § 1021. Reports and Collection—Apportionment
- § 1022. Conditional Increase in Value of Natural Gas—Handling and Distribution of Tax Levied Thereon
- § 1023. Downward Adjustment of Value of Oil and Gas—Refund of Excess Tax
- § 1024. Release of Information—Costs—Civil and Criminal Liability—Disposition of Funds—Examination of Records and Files—Construction with Other Sections