Here is an easy fix to the whole oil tax system, we sell the lease you have 5 years to get oil flowing, if none is flowing you loose it without the ability to re lease ever again. A meter is put in the state receives 25% of every barrel of oil coming out. The rest is the oil companies. If production stops for more than a year they loose the lease. No credits for anything its a flat 25% fair market price per barrel of oil. If that's not good enough don't let the door hit you in the but on your way out