Chapter 45. Gross Production  


Subchapter 1. General Provisions
SECTION 710:45-1-1. Purpose
SECTION 710:45-1-2. Definitions
SECTION 710:45-1-3. Security required
Subchapter 3. Payment; Remittance; Refunds
SECTION 710:45-3-1. Due dates for timely payment or remittance of taxes
SECTION 710:45-3-2. Allocated percentages [revoked]
SECTION 710:45-3-3. Interest on delinquent gross production tax
SECTION 710:45-3-4. Penalty on delinquent gross production tax
SECTION 710:45-3-5. Issuance and release of order to stop payment
SECTION 710:45-3-6. [Reserved]
SECTION 710:45-3-7. [Reserved]
SECTION 710:45-3-8. [Reserved]
SECTION 710:45-3-9. [Reserved]
SECTION 710:45-3-10. [Reserved]
SECTION 710:45-3-11. Minimum requirements for making claims for rebates, refunds, or credits
Subchapter 5. Required Returns and Reports
SECTION 710:45-5-1. Monthly production reports
SECTION 710:45-5-2. Incomplete monthly production report forms filed shall constitute no report
SECTION 710:45-5-3. Timely filing monthly production reports
SECTION 710:45-5-4. Penalty for delinquent reports
SECTION 710:45-5-5. Waiver of penalty
Subchapter 7. Special Reporting Requirements
SECTION 710:45-7-1. Reporting requirements of nonoperating interest owners [revoked]
SECTION 710:45-7-2. Retroactive crude oil price increase adjustments; timely filing and payment
SECTION 710:45-7-3. Retroactive gas price increase adjustments; timely filing and payment
Subchapter 9. Exemptions and Exclusions
Part 1. GENERAL PROVISIONS
Part 3. FRAC OIL
Part 5. HORIZONTALLY DRILLED PRODUCTION WELLS
Part 7. INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS OR PROPERTIES
Part 9. PRODUCTION ENHANCEMENT PROJECTS
Part 11. REESTABLISHMENT OF PRODUCTION FROM AN INACTIVE WELL
Part 13. DEEP WELLS
Part 15. NEW DISCOVERY WELLS
Part 17. ECONOMICALLY AT-RISK LEASES
Part 19. PRODUCTION USING THREE DIMENSIONAL SEISMIC SHOOTS
Part 21. MARKETING COSTS DEDUCTION
Subchapter 11. Transporters
SECTION 710:45-11-1. Definitions
SECTION 710:45-11-2. Transporter license and permits
SECTION 710:45-11-3. Operation without license and permit prohibited
SECTION 710:45-11-4. Expiration and renewal
SECTION 710:45-11-5. Security required
SECTION 710:45-11-6. Display of license and permit; strict compliance; employer liability
SECTION 710:45-11-7. Load ticket or invoice required
SECTION 710:45-11-8. Required transporter reports
Subchapter 13. Refiners and Processors
SECTION 710:45-13-1. Refiner or processor license
Subchapter 15. Reclaimers and Reclaiming Operations
SECTION 710:45-15-1. Additional definitions
SECTION 710:45-15-2. Reclaimer licenses
SECTION 710:45-15-3. License required for each location
SECTION 710:45-15-4. License limited; strict source compliance; recordkeeping
SECTION 710:45-15-5. Computation of gross production tax by reclaimers
SECTION 710:45-15-6. Reports and payment; due dates for reclaimers
SECTION 710:45-15-7. Penalties for reclaimers
Appendix A. Marketing Costs

Note


[Authority: 52 O.S., § 288.5D; 68 O.S., §§ 203, 1001.1, 1001.3a(G), 1001.4, and 1013]
[Source: Codified 12-30-91]