reglab/housing_qa huggingface dataset:
68 OK Stat § 68-804 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-804. Additional tax to absorb federal credit.

|In case the tax levied upon the value of the property of the estate in Oklahoma and transfers by Section 801 et seq. of this title is less than the credit allowed by the federal government on estate tax imposed upon the value of the property of the estate in Oklahoma, for state estate and inheritance taxes imposed upon the value of the property of the estate in Oklahoma, pursuant to 26 U.S.C. Section 2011, then, in that event, there shall be levied an additional tax which shall be imposed upon the value of the property of the estate in Oklahoma, as of the date of the determination of the Federal Estate Tax, equal to the difference between such credit and the Oklahoma Estate Tax levied upon the value of the property of the estate in Oklahoma and transfers by this Article. Such credit allowed by the federal government shall be the percentage of such credit which is the percentage which the value of the property of the estate in Oklahoma bears to the total value of the estate of the decedent. Such additional tax to absorb the credit shall be determined, assessed, collected and paid pursuant to the provisions of Section 801 et seq. of this title. |Added by Laws 1965, c. 250, § 2. Amended by Laws 1981, c. 237, § 2, eff. Jan. 1, 1982; Laws 1996, c. 334, § 2, eff. Nov. 1, 1996.
68 OK Stat § 68-804.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-804.1. Estate tax lien.

|For deaths occurring on or after January 1, 2010, no lien related to estate tax shall attach to any property passing through the estate of a decedent, by joint tenancy, or otherwise. No order exempting estate tax liability shall be necessary to authorize the release of such property or for the title of real property to be marketable. This shall not be construed as relieving an estate from lien obligations in effect for deaths occurring before January 1, 2010; provided, that for deaths occurring before January 1, 2010, any lien related to estate tax shall be extinguished subsequent to the lapse of ten (10) years after the date of death of a decedent and no order exempting estate tax liability shall be necessary to authorize release of such property or for the title of real property to be marketable. |Added by Laws 2010, c. 436, § 5, eff. July 1, 2010. Amended by Laws 2017, c. 171, § 1, eff. Nov. 1, 2017.
68 OK Stat § 68-1001.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1001.1. Property exempt from ad valorem taxation - Rules and regulations for determination.

|The Oklahoma Tax Commission shall adopt rules and regulations which establish guidelines for the determination of property exempt from ad valorem taxation pursuant to the provisions of subsections G and H of Section 1001 of this title. Said guidelines shall include, but are not limited to, the following: |1. "Producing leases" means wells or leases or production units which have had production during any of the previous three (3) calendar years which is subject to the gross production tax levied by Section 1001 of this title and which have not been abandoned or required to be plugged as required by law on or before January 1 of the year for which the assessment or valuation is made;2. "Payment of gross production tax" means payment of the tax levied by Section 1001 of this title on production during any of the three (3) calendar years immediately prior to January 1 of the year for which the assessment or valuation is made; and3. Property exempt from ad valorem tax pursuant to the provisions of subsections G and H of Section 1001 of this title shall include, but is not limited to, lease production tanks, lease production meters, and disposal systems, including all materials and equipment of disposal systems and the lines transporting the waste materials, serving one or more wells, which are not for commercial purposes. Provided, the exemption shall include the wellbore and non-recoverable down-hole material, including casing, actually used in the commercial disposal of waste materials produced with such oil or gas. Such exempt property shall remain exempt as long as the property is essential to the production of oil and gas in commercial quantities. The county assessor shall be notified when such property becomes nonexempt.Added by Laws 1985, c. 345, § 16, emerg. eff. July 30, 1985. Amended by Laws 1991, c. 342, § 11, emerg. eff. June 15, 1991. Renumbered from § 1101.1 of this title by Laws 1991, c. 342, § 27, emerg. eff. June 15, 1991. Amended by Laws 1994, c. 311, § 2, eff. July 1, 1994; Laws 1998, c. 106, § 1, eff. Nov. 1, 1998; Laws 2013, c. 401, § 2, eff. Nov. 1, 2013; Laws 2019, c. 168, § 1, eff. Nov. 1, 2019.
68 OK Stat § 68-1001.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1001.2. Definitions.

|As used in this article: |(a) "Gas" means natural gas or casinghead gas. The terms gas, natural gas or casinghead gas when used in this article are interchangeable, and any provisions relating to any one of these shall relate to all gas, natural gas or casinghead gas;(b) "Lease" means a spaced unit, a separately metered formation within the spaced unit, or each tract within a Corporation Commission approved unitization, or a lease which, for tax reporting purposes, has been assigned a production unit number;(c) "Oil" means petroleum or other crude or mineral oil; and(d) "Person" means any natural person, firm, partnership, joint venture, association, limited liability company, corporation, estate, trust, and any other group or combination acting as a unit.Added by Laws 1992, c. 30, § 2, emerg. eff. March 30, 1992. Amended by Laws 1993, c. 366, § 36, eff. Sept. 1, 1993.
68 OK Stat § 68-1001.4 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1001.4. Natural and casinghead gas marketing deduction – Costs - Rules.

|A. Producers of natural gas and casinghead gas who incur marketing costs of the gas produced may deduct such costs from the gross value when computing the gross value subject to the taxes levied pursuant to Sections 1001 and 1101 of Title 68 of the Oklahoma Statutes. |B. Marketing costs are nonproduction costs incurred by the producer to enable the transport of gas from the well to the market, including:1. Costs for compressing the gas sold;2. Costs for dehydrating the gas sold;3. Costs for sweetening the gas sold; and4. Costs for delivering the gas to the purchaser.C. Marketing costs do not include:1. Costs incurred in producing the gas;2. Costs incurred in normal lease separation of the oil, gas or condensate; or3. Insurance premiums on the marketing facility.D. Marketing costs are determined by adding:1. Charges for depreciation of the marketing facility being used, provided that, if the facility is rented, the actual rental fee is added;2. A return on the producer-owned investment equal to six percent (6%) per year on the average depreciable balance;3. Costs of direct or allocated labor associated with the marketing facility;4. Costs of materials, supplies, maintenance, repairs, and fuel associated with the marketing facility; and5. Ad valorem taxes paid on the marketing facility.E. If the facility is used for a purpose other than marketing the gas being sold, the cost shall be allocated accordingly.F. If the facility is handling gas for outside parties, the average cost for handling all of the gas shall be applied against the facility owner's gas.G. The actual cost being charged a producer by an outside party for marketing functions may be used for tax purposes if no other benefit or value accrues to the producer.H. A producer receiving a cost reimbursement from the gas purchaser shall include the reimbursement in the gross value and is entitled to deduct the actual marketing costs incurred.I. The Oklahoma Tax Commission shall promulgate rules which establish guidelines to implement the provisions of this section including requirements to submit any additional information as deemed necessary to implement and administer this deduction.Added by Laws 2007, c. 250, § 3, eff. Jan. 1, 2008.
68 OK Stat § 68-1002 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1002. 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.Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963. Renumbered from § 10-1002 by Laws 1965, c. 215, § 2. Amended by Laws 1965, c. 346, § 1, emerg. eff. June 28, 1965; Laws 1992, c. 30, § 3, emerg. eff. March 30, 1992; Laws 2016, c. 328, §3.
68 OK Stat § 68-1003 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1003. Tax on oil recovered or from unknown sources.

|A. It shall be the duty of the Oklahoma Tax Commission to collect, in addition to the gross production tax, twelve and one-half percent (12 1/2%) of the gross value of all oil reported to the Tax Commission as recovered from streams, lakes, ponds, ravines and other natural depressions to which oil shall have escaped or therein was found and twelve and one-half percent (12 1/2%) of the gross value of all oil which is reported to the Tax Commission and which report does not disclose the actual source of the oil. In the event the rightful owner or owners of the royalty interest therein provide satisfactory proof of mineral ownership to the Tax Commission within twelve (12) months of when the tax payment was received by the Tax Commission, such royalty interest owners shall be paid their proper interest or interests. Otherwise, the Tax Commission shall distribute such sum as provided by law for the distribution of gross production taxes. |B. For purposes of this section, "actual source" shall be the well or wells and particular leasehold from which the oil was produced.C. The operators of salt water disposal facilities shall be required to pay to the Tax Commission the fee of twelve and one-half percent (12 1/2%) as required by this section on the amount of oil recovered in excess of two percent (2%) of the volume of water handled.Added by Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963. Renumbered from § 10-1003 of this title by Laws 1965, c. 215, § 2. Amended by Laws 1989, c. 279, § 10, operative July 1, 1989; Laws 1992, c. 30, § 4, emerg. eff. March 31, 1992; Laws 2001, c. 249, § 2, eff. July 1, 2001; Laws 2016, c. 114, § 1, eff. July 1, 2016.
68 OK Stat § 68-1006 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1006. Payment where ownership is in dispute - Assignment as security.

|Whenever oil, gas or any other minerals upon which gross production tax is paid under the laws of the State of Oklahoma, are in litigation or dispute involving ownership of such oil, gas or other minerals, subject to such tax, and such oil, gas or other minerals are sold, the usual gross production tax, as provided by law, shall be paid from the proceeds or funds in the hands of the purchaser of such oil, gas or other minerals; and in lieu of payment for such production, to the extent of such tax, the Tax Commission's receipt therefor shall be accepted in lieu of money in settlement of the purchase price of such production; and whenever any such oil, gas or other minerals are assigned as security for debt or otherwise, such tax shall be likewise paid by such assignee; and such tax shall constitute a lien upon the interest assigned, which shall be paramount to such indebtedness for which the assignment is made; and whenever such tax shall become delinquent, the usual penalty shall apply. |Added by Laws 1963, c. 365, § 2. Amended by Laws 1965, c. 215, § 2.
68 OK Stat § 68-1007 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1007. Purchaser to withhold tax - Payment by purchaser.

|All purchasers of oil or gas, or other minerals subject to the tax levied by this article shall recognize the Tax Commission's order to withhold payment for all production wherein the required producers' reports are delinquent or the gross production tax and penalty, payable by any producer or royalty owner are unreported, unpaid or delinquent, until such reports are received or the tax and penalty paid; and on failure of the producer or royalty owner to file reports and/or pay such tax and penalty, the purchaser of such production shall, on order of the Tax Commission, (1) withhold payment for all production until notified by the Tax Commission that all reports have been received, (2) pay such tax and penalty, and its receipt therefor shall be accepted by such producer or royalty owner in lieu of cash in settlement for such production. This shall also apply in any case where a subsequent purchaser, or purchaser of subsequent oil, gas or casinghead gas or other minerals shall be so notified, and shall also apply when the interest against which such tax and penalty shall have accrued may have been transferred subsequent to the accrual of said tax and penalty. |Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963. Renumbered from § 10-1007 by Laws 1965, c. 215, § 2. Amended by Laws 1968, c. 341, § 2, emerg. eff. May 9, 1968; Laws 1992, c. 30, § 6, emerg. eff. March 30, 1992.
68 OK Stat § 68-1008 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1008. Refund of overpayments, duplicate payments and erroneous payments - Rebuttable presumptions.

|A. Except as set forth in subsection B of this section, in all cases of overpayment, duplicate payment or payment made in error on account of the production being 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, the Oklahoma Tax Commission is authorized to refund any such over-paid duplicate or erroneously paid gross production taxes, where an application for such refund is made within three (3) years from the date of the payment thereof, out of any undistributed gross production tax collections in the depository account of the Oklahoma Tax Commission, from the same county from which the original tax was derived. Provided, however, this exemption shall apply only to the interest in such production owned by the restricted Indian or exempt governmental entity. A determination made by the federal government or any agency thereof in allowing a refund or recovery of overpayment, duplicate payment or erroneous payment of taxes arising out of the same circumstances under which a claim has been submitted to the Oklahoma Tax Commission for a refund may create a presumption that the evidence upon which the federal government or agency thereof relied in allowing a refund or recovery is correct. The Oklahoma Tax Commission shall not, however, be bound by such presumption of correctness, but may if it deems the circumstances to warrant present evidence in rebuttal thereof. |B. Notwithstanding the provisions of subsection A of this section, the Oklahoma Tax Commission is authorized to refund directly to the Commissioners of the Land Office any gross production tax paid to the Tax Commission in error after January 1, 1978, on any oil and gas royalty interest of the Commissioners of the Land Office out of any undistributed gross production tax collections in the depository account of the Oklahoma Tax Commission, from the same county from which the original tax was derived.Said refund shall only be issued as the result of a determination by the Commissioners of the Land Office that said erroneous payment of such gross production tax has been made to the Tax Commission during the period after January 1, 1978. Such determination by the Commissioners of the Land Office may create a presumption that the evidence upon which the Commissioners of the Land Office relied in reaching the determination of erroneous payment is correct. The Tax Commission shall not, however, be bound by the presumption of correctness, but may if it deems the circumstances to warrant, present evidence in rebuttal thereof.Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963. Renumbered from § 10-1008 by Laws 1965, c. 215, § 2. Amended by Laws 1968, c. 248, § 1, emerg. eff. April 26, 1968; Laws 1992, c. 392, § 1, emerg. eff. June 9, 1992.
68 OK Stat § 68-1010a (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1010a. One-time payment of gross production tax - Reduction of bond - Delinquency - Reduction of amount of tax due on final return.

|A. On or before November 25, 2004, all persons who have received a gross production tax purchaser reporting number or have otherwise been approved to remit gross production taxes, shall remit a one-time payment of gross production tax in an amount equal to the lesser of the average monthly remittance due from the tax remitter for the period from September 1, 2003, through August 31, 2004, or the average monthly remittance for the period from March 1, 2004, through August 31, 2004. Provided, a tax remitter may apply to the Oklahoma Tax Commission to reduce its remittance because the average monthly remittance computed under this paragraph is not reflective of the current volumes of production reported by the tax remitter. The application to remit a lesser amount must be filed with the Tax Commission on or before October 1, 2004. The decision of the Tax Commission on the application shall be final and no right of appeal to any court may be taken from such decision. |B. The Tax Commission shall reduce the amount of the bond required by the Tax Commission by the amount of the one-time payment. If the bond posted is equal to or less than the amount of the payment, the tax remitter shall be relieved from the bond requirement, upon request. The tax remitter shall neither deduct nor otherwise collect all or any portion of the one-time payment from any person or entity entitled to the proceeds of production from an oil or gas lease in the State of Oklahoma.C. If the tax is not paid on or before November 25, 2004, the tax shall become delinquent and shall be collected in the manner provided by law for the collection of delinquent gross production taxes.D. The amount of tax due on the final return of a tax remitter shall be reduced by the amount of the payment made pursuant to this section. If the amount due is less than the amount of the payment required by this section, the Tax Commission shall refund the balance of the payment to the tax remitter.Added by Laws 2004, c. 444, § 4, eff. Sept. 1, 2004.
68 OK Stat § 68-1011 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1011. Statements as to tax on settlements.

|All statements or settlement sheets for oil, gas or casinghead gas shall have stamped or written thereon the following words: "gross production tax deducted and paid, and payee accepts such deduction and authorizes payment thereof to State of Oklahoma." |Laws 1963, c. 365, § 2; Laws 1965, c. 215, § 2.
68 OK Stat § 68-1012 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1012. Lien for tax - Liability not released by provision for payment.

|The tax herein referred to shall, at all times, be and constitute a first and paramount lien against the purchaser's or producer's property as the case may be, both real and personal; and the provisions hereof, making the purchaser liable to pay such tax, and the provisions requiring the producer to pay the royalty owner's tax, in no wise releases the producer or purchaser from liability to pay same, in all cases where such tax is not paid. |Laws 1963, c. 365, § 2; Laws 1965, c. 215, § 2.
68 OK Stat § 68-1013a (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1013a. Seller and purchaser to secure and retain invoice copies.

|A copy of the invoice required to be made by transporters under Section 1013(2) shall be demanded, and retained as therein provided, by every seller and purchaser of the products on which such invoice is required. Failure of any such seller or purchaser to secure and retain such invoice copy shall constitute a misdemeanor as provided in Section 1017 of this Article. |Added by Laws 1968, c. 341, § 4, emerg. eff. May 9, 1968.
68 OK Stat § 68-1014 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1014. Amended reports.

|All producers, refiners, processors or purchasers of oil or gas shall prepare and file with the Tax Commission, at any time upon the demand of the Tax Commission, such amended producers', refiners', processors' or purchasers' reports as may be necessary to show the particular leasehold and also the particular well or wells from which oil or gas produced, refined, processed or purchased by them was produced. |Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963. Renumbered from § 10-1014 by Laws 1965, c. 215, § 2. Amended by Laws 1992, c. 30, § 10, emerg. eff. March 30, 1992.
68 OK Stat § 68-1015 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1015. Refiners and processors to obtain permit - Bond - Failure to secure permit.

|All persons operating refineries or processing plants engaged in the business of refining or processing of oil or gas, 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, and 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 or gas refined or processed in such refineries or processing 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 refinery or processing plant, until such permit is secured. |Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963. Renumbered from § 10-1015 by Laws 1965, c. 215, § 2. Amended by Laws 1985, c. 187, § 11, eff. Nov. 1, 1985; Laws 1992, c. 30, § 11, emerg. eff. March 30, 1992.