§ 1002. Failure to make report of gross production
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 1002
§ 1002. Failure to make report of gross production
A. If any person shall fail to make the report of the gross production of any mine or oil or gas well, upon which a gross production tax is levied, within the time prescribed by law for such report it shall be the duty of the Tax Commission to examine the books, records and files of such person to ascertain the amount and value of such production and to compute the tax thereon.
B. The Oklahoma Tax Commission is hereby directed to enhance agency efforts to ensure the proper reporting and collection of gross production taxes. Such efforts may include the use of enhanced technology to ensure that all production is accurately reported and the auditing of claims for refunds or rebates to verify the accuracy of the claims filed.
Credits
Laws 1963, c. 365, § 2 emerg. eff. June 22, 1963. Renumbered from Title 68, § 10-1002 by Laws 1965, c. 215, § 2. Laws 1965, c. 346, § 1, emerg. eff. June 28, 1965; Laws 1992, c. 30, § 3, emerg. eff. March 31, 1992; Laws 2016, c. 328, § 3.
68 Okl. St. Ann. § 1002, OK ST T. 68 § 1002
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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