reglab/housing_qa huggingface dataset:
68 OK Stat § 68-1015.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1015.1. Oil reclamation - Permits.

|A. All persons operating reclaiming plants, or reclaiming oil, upon which there is paid or payable gross production tax, shall secure a permit which shall be in the form of a license from the Tax Commission, by making application upon forms prescribed by it. The Tax Commission may, at its option and discretion, require a bond from any such person before the issuance of such permit. Any bond required herein by the Tax Commission shall be for the purpose of indemnifying the State of Oklahoma against loss by reason of nonpayment of gross production tax upon any oil reclaiming plants. In all cases where such permit is not secured, the State of Oklahoma may institute, upon relation of the Tax Commission, suit to restrain such person from operating such reclaiming plant, until such permit is secured. |B. 1. Said permits shall expire three (3) years after the date of issuance or renewal thereof and shall become invalid on said date unless renewed. The fee for issuance of such permit or renewal thereof shall be determined by the Commission but shall not exceed One Hundred Fifty Dollars ($150.00).2. A permit issued prior to the effective date of this act shall be valid until it expires.C. The application for and acceptance of the permit required by subsection A of this section and any renewal thereof shall be conclusively deemed consent by the applicant for the inspections of the property of the applicant by the Oklahoma Tax Commission as authorized by Section 206 of this title and by the Oklahoma State Bureau of Investigation.Added by Laws 1985, c. 187, § 9, eff. Nov. 1, 1985. Amended by Laws 1992, c. 30, § 12, emerg. eff. March 31, 1992; Laws 1994, c. 258, § 9, eff. Sept. 1, 1994.
68 OK Stat § 68-1017 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1017. Noncompliance by producers, refiners, processors or purchasers.

|Failure on the part of any person, producer, refiner, processor, reclaimer, transporter, or purchaser of oil, petroleum oil, tank bottoms, pit oil, liquid hydrocarbons, natural gas, or casinghead gas, to comply with the provisions of this article shall be deemed a misdemeanor, and upon conviction therefor, such person, producer, refiner, processor, reclaimer, transporter, or purchaser of oil or gas shall be punished by the imposition of a fine of not to exceed One Thousand Dollars ($1,000.00), or of a jail sentence of not to exceed six (6) months, or by the imposition of both such fine and imprisonment. Each day's failure to comply with the provisions of this article within the period of time fixed therein, shall constitute a separate offense. |Laws 1963, c. 365, § 2; Laws 1965, c. 215, § 2.
68 OK Stat § 68-1018 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1018. Tax on uranium.

|The purpose of the following sections of this article is to broaden the tax provided for in the preceding sections, so as to subject to gross production tax the interest of all persons in ore bearing uranium as the term uranium is hereinafter defined. In the event the ore bears any other metal, mineral, substance or matter subjected to the aforesaid gross production tax, the tax levied by Section 1019 shall be in addition to said tax. Provided, however, that any mineral, substance or matter subjected to the tax levied by the preceding sections of this article shall not be subjected to the tax levied by Section 1019. |Laws 1963, c. 365, § 2; Laws 1965, c. 215, § 2.
68 OK Stat § 68-1019 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1019. Definitions.

|The following words, terms and phrases shall when used in Sections 1017 through 1020, except where the context clearly indicates a different meaning, have the following meaning: |(a) The word "Tax Commission" shall mean the Oklahoma Tax Commission.(b) The word "person" shall mean and include an individual, a limited liability company, a corporation, a trust and any other entity recognized as such under the laws of the State of Oklahoma.(c) The word "ore" or "ores" shall mean and include alluvium soil or earth or any sedimentary formation or rocks, or intrusive or igneous dike, vein, or fissure, or any liquid substance or matter which bears uranium, thorium, and any other fissionable material together with vanadium, manganese, and nonfissionable materials associated with fissionable materials or which bear tin, vanadium, molybdenum, bismuth and any other metal or mineral, excepting coal only, provided a tax is not levied in connection therewith under the Gross Production Act referred to in Section 1001 hereof.(d) The word "uranium" shall mean and include uranium, thorium, and any other fissionable material together with vanadium, manganese, and nonfissionable materials associated with fissionable materials, also tin, vanadium, molybdenum, bismuth and any other metal or mineral, excepting coal only, provided a tax is not levied in connection therewith under Sections 1001 - 1016 of this Code.(e) The words "gross value" mean the value of ore immediately after being mined or produced, therefore, the amount received or the amount that could or should have been received for ore if sold, including any and all premiums, inducement payments, bonus payments, or subsidies. In case ore is sold under circumstances where the sales price does not represent the cash price thereof prevailing for ore of like kinds, character or quality in the area from which the ore is produced, the Tax Commission may require the tax to be paid upon the basis of the prevailing price then being paid at the time of production thereof in said area for ore of like kind, quality and character.Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963. Renumbered from § 10-1019 by Laws 1965, c. 215, § 2. Amended by Laws 1993, c. 366, § 37, eff. Sept. 1, 1993.
68 OK Stat § 68-1021 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1021. Reports and collection - Apportionment.

|The gross production tax levied by the preceding section shall be reported to and collected by the Tax Commission at the same time and in the same manner as is now provided by law for the collection of gross production tax on ore. Upon being collected the taxes shall be apportioned precisely like taxes collected under Sections 1001-1016 of this Code. On ores sold at the time of production, the tax thereon shall be paid by the producer, who is hereby authorized to deduct in making settlement with the producer and/or royalty owner the amount of tax so paid; provided, that in the event ore on which such tax becomes due is not sold at the time of production, but is retained by the producer, the tax on such ore not so sold shall be paid by the producer for himself, including the tax due on royalty ore not sold; provided, further, that in settlement with the royalty owner, such producer shall have the right to deduct the amount of tax so paid on royalty ore, or to deduct therefrom royalty ore equivalent in value at the time such tax becomes due with the amount of tax paid. |Laws 1963, c. 365, § 2; Laws 1965, c. 215, § 2.
68 OK Stat § 68-1023 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1023. Downward adjustment of value of oil and gas - Refund of excess tax.

|In the event the gross value of petroleum or other crude or mineral oil, natural gas, casinghead gas or liquids extracted therefrom is adjusted downward by any agency of the United States of America or a court of competent jurisdiction adjudicating an appeal from said agency, then the amount of the tax paid in excess of the tax due on the adjusted gross value shall be considered excess tax. Within one (1) year following the final determination of the gross value, any producer or purchaser who has paid any such excess tax may apply for a refund, and the Tax Commission, upon proper finding, shall have the authority to refund the amount of excess tax paid. Any refund may, at the discretion of the Tax Commission, be made in the form of a credit against future tax payments. |Added by Laws 1978, c. 211, § 6, emerg. eff. April 19, 1978.
68 OK Stat § 68-1102 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1102. Excise tax on gas - Additional tax.

|A. Prior to July 1, 2026, and as provided in Section 1103.1 of this title, there is hereby levied, in addition to the gross production tax, an excise tax equal to ninety-five one thousandths of one percent (.095 of 1%) of the gross value of all natural gas and/or casinghead gas produced in this state which is subject to gross production tax in this state. Such excise tax of ninety-five one thousandths of one percent (.095 of 1%) of the gross value shall be reported to and collected by the Tax Commission at the same time and in the same manner as is provided by law for the collection of gross production tax on natural gas and/or casinghead gas, and this excise tax shall apply in all cases where the gross production tax provided for by law applies to the production of natural gas and/or casinghead gas. The excise tax shall be paid by the purchaser, who is hereby authorized to deduct in making settlement with the producer and/or royalty owner the amount of tax so paid; provided, however, that if such natural gas and/or casinghead gas is retained by the producer, then the tax shall be paid by the producer, who shall have the right to deduct the amount of tax so paid on royalty gas at the time of settlement with the royalty owner. |The provisions of this subsection shall terminate on June 30, 2026.B. Beginning on July 1, 2026, there is hereby levied, in addition to the gross production tax, an excise tax equal to eighty-five one thousandths of one percent (.085 of 1%) of the gross value of all natural gas and/or casinghead gas produced in this state which is subject to gross production tax in this state. Such excise tax of eighty-five one thousandths of one percent (.085 of 1%) of the gross value shall be reported to and collected by the Tax Commission at the same time and in the same manner as is provided by law for the collection of gross production tax on natural gas and/or casinghead gas, and this excise tax shall apply in all cases where the gross production tax provided for by law applies to the production of natural gas and/or casinghead gas. The excise tax shall be paid by the purchaser, who is hereby authorized to deduct in making settlement with the producer and/or royalty owner the amount of tax so paid; provided, however, that if such natural gas and/or casinghead gas is retained by the producer, then the tax shall be paid by the producer, who shall have the right to deduct the amount of tax so paid on royalty gas at the time of settlement with the royalty owner.Added by Laws 1965, c. 442, § 2. Amended by Laws 1967, c. 208, § 1, eff. July 1, 1967; Laws 1974, c. 63, § 2, operative July 1, 1974; Laws 1976, c. 100, § 2, operative July 1, 1976; Laws 1990, c. 107, § 6, eff. Oct. 1, 1990; Laws 1995, c. 328, § 10, eff. July 1, 1995; Laws 2001, c. 249, § 6, eff. July 1, 2001; Laws 2006, c. 252, § 3, eff. July 1, 2006; Laws 2011, c. 154, § 3; Laws 2016, c. 153, § 3, emerg. eff. April 25, 2016; Laws 2021, c. 497, § 3, eff. July 1, 2021.
68 OK Stat § 68-1103.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1103.1. Maintenance of Corporation Commission Plugging Fund minimal level.

|The additional excise tax levied by subsection A of Section 5 of this act and subsection A of Section 6 of this act which is credited and apportioned to the Corporation Commission Plugging Fund pursuant to Section 7 of this act shall be imposed and collected at such times as required by Section 1 of this act to maintain the Corporation Commission Plugging Fund at a five-million-dollar maintenance level. |Added by Laws 1990, c. 107, § 8, eff. Oct. 1, 1990.
68 OK Stat § 68-1104 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1104. Due date of tax - Delinquency - Reports on leases.

|(a) The tax provided for in Section 1101 and Section 1102 of this Code shall become due on the first day of each calendar month on all petroleum oil, natural gas and/or casinghead gas, produced in the State of Oklahoma during the preceding monthly period, and if the tax is not paid on or before the last day of the month when the same becomes due, such tax shall become delinquent. |(b) Every person, firm, association, or corporation responsible for paying or remitting the petroleum excise tax levied by this article on the production from any lease shall file with the Tax Commission a monthly report on each lease, regardless of sales or purchases of production from said lease during the period, at the same time and in the same manner as is required for the reporting of the gross production tax.Laws 1965, c. 442, § 2; Laws 1968, c. 142, § 1.
68 OK Stat § 68-1105 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1105. Failure to make report.

|If any person, firm, association or corporation shall fail to make the report of the production, purchase, or production without sale, as the case may be, of petroleum oil, natural gas and/or casinghead gas, or the computation of the excise tax hereby 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 persons, firm, association or corporation to ascertain the amount of oil produced and/or sold, and compute and assess the tax and penalty accrued thereon, as provided herein. Any such person, firm, association or corporation who shall fail to file any sworn statement or report required by the provisions of this article in the manner and in the time prescribed, or who shall fail to provide any information regarding the production from any lease in this state within thirty (30) days of the mailing by the Commission of a demand for such information, shall be liable for the assessment by the Commission and the payment thereto of the penalties as prescribed in Section 1010 of this title. |Laws 1965, c. 442, § 2.
68 OK Stat § 68-1106 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1106. Exemption - Refund.

|The provisions of the gross production tax law in respect to refunds of such tax on the production derived from restricted Indian lands and lands owned by the United States, the state, counties, cities, towns and school districts, and therefore exempt from taxation, shall apply to petroleum excise tax on such exempt interest in said production from said lands. |Laws 1965, c. 442, § 2.
68 OK Stat § 68-1201 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1201. Corporations and organizations to which article applicable.

|The terms of this article shall apply to every corporation organized under the laws of this state, or qualified to do, or doing business in Oklahoma in a corporate or organized capacity by virtue of creation or organization under the laws of this or any other state, territory or district, or a foreign country, including associations, joint-stock companies and business trusts as defined by Section 202 of this title, but not including limited liability companies as defined by Section 2001 of Title 18 of the Oklahoma Statutes. |Laws 1963, c. 366, § 2, emerg. eff. June 18, 1963. Renumbered from § 12-1201 by Laws 1965, c. 215, § 2. Amended by Laws 1985, c. 182, § 2, emerg. eff. June 20, 1985; Laws 1993, c. 366, § 38, eff. Sept. 1, 1993.
68 OK Stat § 68-1202 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1202. "Doing Business" defined.

|When the term "doing business" is used in this article, it shall mean and include each and every act, power or privilege exercised or enjoyed in this state, as an incident to, or by virtue of the powers and privileges acquired by the nature of such organizations, as are enumerated in the preceding section. |Laws 1963, c. 366, § 2; Laws 1965, c. 215, § 2.
68 OK Stat § 68-1203 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1203. Tax on domestic corporations and business organizations.

|There is hereby levied and assessed a franchise or excise tax upon every corporation, association, joint-stock company and business trust organized under the laws of this state, equal to One Dollar and twenty-five cents ($1.25) for each One Thousand Dollars ($1,000.00) or fraction thereof of the amount of capital used, invested or employed in the exercise of any power, privilege or right inuring to such organization, within this state; it being the purpose of this section to require the payment to the State of Oklahoma this tax for the right granted by the laws of this state to exist as such organization and enjoy, under the protection of the laws of this state, the powers, rights, privileges and immunities derived from the state by reason of the form of such existence. |Amended by Laws 1985, c. 182, § 3, emerg. eff. June 20, 1985.
68 OK Stat § 68-1204 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1204. Tax on foreign corporations and business organizations.

|There is hereby levied and assessed upon every corporation, association, joint-stock company and business trust, organized and existing by virtue of the laws of some other state, territory or country, now or hereafter doing business in this state, as hereinbefore defined, a franchise or excise tax equal to One Dollar and twenty-five cents ($1.25) for each One Thousand Dollars ($1,000.00) or fraction thereof of the amount of capital used, invested or employed within this state; it being the purpose of this section to require the payment of a tax by all organizations not organized under the laws of this state, measured by the amount of capital, or its equivalent, used, invested or employed in this state for which such organization receives the benefit and protection of the government and laws of the state. |Amended by Laws 1985, c. 182, § 4, emerg. eff. June 20, 1985.
68 OK Stat § 68-1205 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1205. Minimum and maximum taxes.

|A. In determining the amount of tax to be levied, assessed and collected under the terms of this Article, the maximum amount shall not exceed Twenty Thousand Dollars ($20,000.00). |B. If, as a result of the computation of tax required by Section 1209 of this title, the resulting liability is Two Hundred Fifty Dollars ($250.00) or less, the corporation or other entity shall be exempt from the tax levied by Section 1203 or Section 1204 of this title for such reporting period.Added by Laws 1963, c. 366, § 2, eff. July 1, 1963. Renumbered from § 12-1205 of this title by Laws 1965, c. 215, § 2. Amended by Laws 2005, c. 388, § 1, eff. July 1, 2006; Laws 2007, c. 136, § 1, eff. Jan. 1, 2008.
68 OK Stat § 68-1206 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1206. Corporations and organization exempted.

|The terms of this article shall not apply to the following institutions, foreign or domestic: Savings and loan associations, small business investment companies licensed under the Federal Small Business Act of 1958, credit unions, trust companies, real estate trusts operating under the Federal Real Estate Trust Act of 1960, insurance companies, including surety and bond companies, retirement or pension funds, savings banks and savings fund societies; nor to any organization enumerated in Section 1201 of this title if such organization is neither organized for profit nor operated for profit, irrespective of the form of organization. |Amended by Laws 1983, c. 167, § 1, operative July 1, 1983; Laws 1985, c. 182, § 5, emerg. eff. June 20, 1985.
68 OK Stat § 68-1207 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1207. No tax for year in which other tax or fee paid.

|The tax herein levied shall not be exacted for the fiscal year during which a domestic or foreign corporation, association or organization has paid an incorporating, filing or qualifying fee or tax to the Secretary of State. However, such corporations or organizations shall file a "no tax" report to comply with such regulations as shall be adopted by the Tax Commission, who shall, upon such filing, issue a "no tax" license expiring on the next ensuing June 30th. Provided, that in the computation of the tax imposed by this article no credit shall be allowed against such tax by reason of any money paid to the Secretary of State as additional incorporation, qualifying or filing fee covering an increase of authorized capital or capital apportioned to this state. |Laws 1963, c. 366, § 2; Laws 1965, c. 215, § 2.
68 OK Stat § 68-1208 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1208. Purpose and disposition of revenue - When due.

|A. It is hereby declared to be the purpose of Section 1201 et seq. of this title to provide for revenue for general governmental functions of the State of Oklahoma. |B. All monies collected under Section 1201 et seq. of this title shall be transmitted monthly to the State Treasurer of the State of Oklahoma to be placed to the credit of the General Revenue Fund of the state, to be paid out only pursuant to direct appropriations of the Legislature.C. Except as otherwise provided by subsection D of this section, the tax levied by Section 1201 et seq. of this title shall become due and payable on July 1 of each year or at the option of the taxpayer upon the last day of the income tax year of the taxpayer, and if not paid on or before the next ensuing September 15 for taxpayers electing to pay tax by July 1, or the date by which an income tax return is required to be filed pursuant to the provisions of subsection G of Section 2368 of this title or pursuant to the provisions of Section 216 of this title, for taxpayers electing to pay the tax at the time such income tax return is due, the penalties hereinafter provided shall apply.D. For those taxpayers that remitted the maximum amount of tax pursuant to Section 1205 of this title for the preceding tax year, the tax levied by Section 1201 et seq. of this title shall become due and payable on May 1 of each year, and if not paid on or before the ensuing June 1, the penalties hereinafter provided shall apply.Added by Laws 1963, c. 366, § 2, eff. July 1, 1963. Renumbered from § 12-1208 of this title by Laws 1965, c. 215, § 2. Amended by Laws 1997, c. 249, § 2, eff. Sept. 1, 1998; Laws 2014, c. 306, § 1, emerg. eff. May 16, 2014; Laws 2017, c. 335, § 1, eff. Nov. 1, 2017.
68 OK Stat § 68-1211 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1211. Organization of business trust.

|The county clerks of the several counties of the state shall not receive for filing in their offices any instrument providing for the organization of any business trust unless and until a duplicate of such instrument is provided for filing with the Tax Commission, which duplicate shall show the filing references of the county clerk in whose office the original of such instrument is filed, and it is hereby made the duty of such county clerk to see that such duplicate is immediately forwarded to the Tax Commission. |Amended by Laws 1985, c. 182, § 7, emerg. eff. June 20, 1985.
68 OK Stat § 68-1212.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1212.1. Moratorium on requirement to pay or remit certain taxes.

|A. Notwithstanding any other provision of law, there is hereby declared a moratorium on any and all requirements to pay or remit any and all taxes due or which would have been due pursuant to the provisions of Sections 1201 through 1212 of Title 68 of the Oklahoma Statutes for the taxable periods beginning July 1, 2010, and ending before July 1, 2013. |B. Notwithstanding any other provision of law, there is hereby declared a moratorium on requirements to file any and all reports or returns due or which would have been due pursuant to the provisions of Sections 1201 through 1212 of Title 68 of the Oklahoma Statutes for the taxable periods beginning July 1, 2010, and ending before July 1, 2013.Added by Laws 2010, S.J.R. No. 61, § 17.