§ 1024. Release of information--Costs--Civil and criminal liability--Disposition of funds--Exam...
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 1024
§ 1024. Release of information--Costs--Civil and criminal liability--Disposition of funds--Examination of records and files--Construction with other sections
A. The Tax Commission may release to any person the volume of production, during any specified available period of time, of any substance taxable pursuant to the provisions of this article from any lease lawfully plugged, pursuant to the laws of this state after certification of the plugging by the Oklahoma Corporation Commission.
G. In addition to the information which may be released pursuant to subsections A, B and C of this section, a duly authorized agent of the Oklahoma Corporation Commission Oil and Gas Conservation Division or Energy Conservation Services Division or of the Oklahoma Geological Survey may examine necessary records and files of the Tax Commission relating to the gross production tax for the purpose of estimating or forecasting reserves or production of oil or gas. Such examination shall be limited to information of volume of production, producing formation and well classification, active or inactive, on a lease by lease basis.
H. A duly authorized agent of the Commissioners of the Land Office may examine necessary records and files of the Tax Commission relating to the gross production tax for the purpose of determining the amount of erroneous payment of gross production tax made to the Oklahoma Tax Commission after January 1, 1978.
I. The provisions of this section shall be exceptions to the provisions of Sections 205 and 205.1 of this title and those sections shall be strictly construed against the disclosure of any other information contained in the records and files of the Tax Commission except as otherwise provided by law.
Credits
Laws 1979, c. 100, § 1; Laws 1981, c. 76, § 1; Laws 1983, c. 107, § 1, eff. Nov. 1, 1983; Laws 1986, c. 223, § 40, operative July 1, 1986; Laws 1988, c. 281, § 20, operative July 1, 1988; Laws 1990, c. 310, § 4, eff. Sept. 1, 1990; Laws 1991, c. 224, § 2, emerg. eff. May 23, 1991; Laws 1992, c. 30, § 13, emerg. eff. March 31, 1992; Laws 1992, c. 392, § 2, emerg. eff. June 9, 1992; Laws 2013, c. 277, § 2, eff. Nov. 1, 2013.
68 Okl. St. Ann. § 1024, OK ST T. 68 § 1024
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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