reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-5 - Balance sheet

Current through Vol. 41, No. 20, July 1, 2024
The information contained on the balance sheet of the Franchise
				Tax Return shall be taken from the federal or Oklahoma Income Tax Return for
				the income tax year of the reporting entity immediately preceding the taxable
				year for which the Franchise Tax Report is being filed. If the reporting entity
				has not had an Oklahoma income tax year close prior to the July 1 date then the
				reporting entity shall indicate at the top of the balance sheet "NO INCOME TAX
				YEAR END" and the reporting entity shall pay the minimum tax required by the
				Oklahoma Franchise Tax Code. [
See:
68 O.S. §
								1205
				]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-7 - Bank holding company

Current through Vol. 41, No. 20, July 1, 2024
A bank holding company may exclude from the computation of
				capital employed the capital employed of a bank held by such holding company to
				the extent of the holding company's ownership percentage in the held bank. If a
				bank holding company owns less than one hundred percent (100%) of the stock of
				the held bank, then the bank holding company shall multiply its percentage of
				stock ownership in the held bank by the amount of capital employed of such held
				bank as reflected on the held bank's Franchise Tax Return. The resulting amount
				shall be excluded from the computation of capital employed of the bank holding
				company.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-8 - Business done

Current through Vol. 41, No. 20, July 1, 2024
In order to compute the amount of business done for Franchise
				Tax purposes, a reporting entity shall use the figure reported as either gross
				receipts or sales as reported on the most recent Oklahoma Income Tax
				Return.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-9 - Intangible drilling costs and intangible development costs

Current through Vol. 41, No. 20, July 1, 2024
Intangible drilling costs and intangible development costs
				shall be allocated to the location of the mineral property for which such costs
				were expended. Intangible drilling costs and intangible development costs shall
				be reported on the Oklahoma Franchise Tax Return as a tangible capital
				asset.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-10 - Inter-company balances

Current through Vol. 41, No. 20, July 1, 2024
Inter-company balances shall be eliminated from the computation
				of capital employed on the Franchise Tax Return. A reporting entity with an
				inter-company receivable account or note shall eliminate such amount from the
				value of its assets. A reporting entity with an inter-company payable account
				or note shall eliminate such amount from its current liabilities. The
				requirements of this Section shall apply solely to inter-company eliminations
				between a parent and its subsidiary corporation. [
See:
68 O.S.
				§
								1209(b)
				]
Amended at 20 Ok Reg 2158,
				eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-11 - Investment in partnerships, limited partnerships and joint ventures

Current through Vol. 41, No. 20, July 1, 2024
Investment in partnerships, limited partnerships and joint
				ventures shall be included in the value of intangible assets on the Franchise
				Tax Return. For purposes of
				710:40-1-2, the
				business situs for assets as described in this Section shall be the location at
				which control of the asset is exercised.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-12 - Investment in subsidiary

Current through Vol. 41, No. 20, July 1, 2024
Investment in a subsidiary shall be reported as an intangible
				asset on the Franchise Tax Return. An investment in a subsidiary within the
				meaning of this Section shall not be treated as an inter-company advance and
				shall not be eliminated from the calculation of capital
				employed.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-13 - Licenses

Current through Vol. 41, No. 20, July 1, 2024
If a reporting entity files a "no tax" report, it shall not be
				necessary for such entity to be issued a "no tax" license in any documentary
				form. For purposes of the Oklahoma Franchise Tab Code, any reference to a
				"license" shall refer only to the right or privilege to engage in business and
				it shall not be necessary for the Commission to issue any document evidencing
				such right or privilege. For purposes of any provision of the Oklahoma
				Franchise Tax Code relating to penalties for exercising or attempting to
				exercise powers without a license to do so, the term "license" shall refer to
				the right of the corporation or other organization to do business and shall not
				be construed to mean any document issued by the Oklahoma Tax
				Commission.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-15 - Subchapter S Corporations

Current through Vol. 41, No. 20, July 1, 2024
Subchapter S Corporations, as defined in the Internal Revenue
				Code of 1986, as amended, shall file an Oklahoma Franchise Tax Return in the
				same manner and according to the same requirements for all other reporting
				entities.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-16 - Working interest

Current through Vol. 41, No. 20, July 1, 2024
A working interest for purposes of this Section shall be
				reported as a tangible asset on the Oklahoma Franchise Tax Return. A working
				interest shall be allocated according to the situs of the mineral
				property.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 40 - Franchise Tax › Section 710:40-1-17 - Reporting form to be used by taxpayers exempt from the tax as a result of a tax of $250.00 or less being due

Current through Vol. 41, No. 20, July 1, 2024
For all franchise tax returns due on or after January 1, 2008,
				if a taxpayer computes the franchise tax due and determines that it amounts to
				$250.00 or less, the taxpayer is exempt from the tax and a "no tax due" report
				as prescribed by the Tax Commission is required to be filed. A schedule of
				corporate officers must still be filed and, for foreign corporations, the
				$100.00 registered agents fee is still due. [See: 68 O.S. §
								1205
				]
Added at 23 Ok Reg 2816,
				eff 6-25-06; Amended at 25 Ok Reg 2038, eff
				7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 1 - General Provisions › Section 710:45-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Chapter have been promulgated for the
				  purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S.
				  §§
									250. 1 et
				  seq., and to facilitate the administration, enforcement, and collection of
				  taxes and other levies enacted by the Oklahoma Legislature with respect to
				  Gross Production, Petroleum Excise, and Conservation Excise
				  Taxes.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 1 - General Provisions › Section 710:45-1-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Chapter,
				  shall have the following meaning, unless the context clearly indicates
				  otherwise:
"First purchaser"
means any person who purchases
				  or is entitled to purchase any product subject to the Oklahoma Gross Production
				  Tax from the producer or operator of a lease located in this state.
"Gross value of the production"
means the gross
				  proceeds realized from the first sale of such production, including the actual
				  cash value and all premiums otherwise given to or reserved for the producer and
				  all interest owners of such production, without any deduction for costs
				  whatsoever.
"Month"
means calendar month, the period from
				  the first day of the month to the last day, according to the established order
				  of the division of time into years, months, weeks and days commonly recognized
				  in the United States.
"Person"
means any person, firm, association,
				  corporation or other legal entity. [
See:
68 O.S. §1001.2 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 1 - General Provisions › Section 710:45-1-3 - Security required

Current through Vol. 41, No. 20, July 1, 2024
(a)
Bond
				required generally.
As a condition for assignment of a gross production
				tax purchaser reporting number and/or as a condition for approval to remit
				gross production taxes, a tax remitter must post a bond in an amount equal to
				an estimated three months' tax liability. The Tax Commission, in its
				discretion, may authorize a reduced bond amount.
(b)
Adjustment of bond in applicable
				cases.
At the end of one year, the tax remitter may reduce its bond to
				an amount equal to one month's tax liability, based upon a monthly average of
				the prior year's tax liability, provided that a reduction in the bond amount
				will be permitted only if the tax remitter has had no tax deficiencies or
				delinquencies in the prior year. Upon approval by the Tax Commission, the bond
				amount may be adjusted annually thereafter, depending upon fluctuations in the
				yearly tax liability of the tax remitter.
(c)
Adjustment of bond for estimated
				payment.
A tax remitter who has paid the one-time estimated gross
				production tax payment required by 68 O.S. § 1010a, will be permitted,
				upon request, to reduce the amount of surety bond required by the amount of the
				estimated payment. However, the one-time payment of gross production tax may
				not be reduced or refunded until the taxpayer is no longer required to remit
				gross production taxes.
(d)
When bond is not required.
Taxpayers who have an estimated
				liability of One Thousand Dollars ($1,000.00) or less per year are not required
				to post a bond.
(e)
Applicability.
This Section does not apply to bond requirements
				for reclaimers and transporters which are governed by separate rules in this
				Chapter.
Added at 12 Ok Reg 2995,
				  eff 6-12-95 (emergency); Added at 13 Ok Reg 3095, eff 7-11-96; Amended at 15 Ok
				  Reg 2416, eff 6-11-98; Amended at 22 Ok Reg 1531, eff
				  6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 3 - Payment; Remittance; Refunds › Section 710:45-3-1 - Due dates for timely payment or remittance of taxes

Current through Vol. 41, No. 20, July 1, 2024
(a) The Gross Production Tax is due on the
				first day of each calendar month, and, if the tax is not paid on or before the
				twenty-fifth (25th) day of the second month following production, the tax
				becomes delinquent.
(b) Any payment
				or remittance of Gross Production Tax mailed and postmarked by the United
				States Postal Service on or prior to the twenty-fifth (25th) day of the second
				month following production shall be considered "paid or remitted" only if also
				received by the Commission on or prior to that date. [
See:
68 O.S.
				§
									1009
				]
(c) If the twenty-fifth (25th)
				day of the second month following production is a Saturday, Sunday or a holiday
				recognized by the Executive Department of this State, then the payment shall be
				considered timely if received the next official working day for the Oklahoma
				Tax Commission following the Saturday, Sunday or holiday.
Amended at 22 Ok Reg
				  1531, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 3 - Payment; Remittance; Refunds › Section 710:45-3-2 - Allocated percentages [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 20 Ok Reg
				  2160, eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 3 - Payment; Remittance; Refunds › Section 710:45-3-3 - Interest on delinquent gross production tax

Current through Vol. 41, No. 20, July 1, 2024
If any amount of the Gross Production Tax is not paid or
				  remitted before the same becomes delinquent, as set out in
				  710:45-3-1, interest, at the rate
				  of one and one-fourth percent (11/4 %) per month until payment or remittance,
				  shall be calculated and collected as part of the delinquent tax.
				  [
See:
68 O.S. §217 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 3 - Payment; Remittance; Refunds › Section 710:45-3-4 - Penalty on delinquent gross production tax

Current through Vol. 41, No. 20, July 1, 2024
If any amount of the Gross Production Tax is not paid or
				  remitted within thirty (30) calendar days after the tax becomes delinquent, as
				  set out in
				  710:45-3-1, a penalty, at the
				  rate of ten percent (10%) of the total amount of the delinquent Gross
				  Production Tax, shall be calculated and collected as part of the delinquent
				  tax. [
See:
68 O.S. §217 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 3 - Payment; Remittance; Refunds › Section 710:45-3-5 - Issuance and release of order to stop payment

Current through Vol. 41, No. 20, July 1, 2024
(a) The Director of the Audit Services
				Division of the Oklahoma Tax Commission, or a designee, is delegated the duty
				and authority to issue orders to withhold payment for production and orders
				releasing payment for production to purchasers of oil and gas produced in
				Oklahoma.
(b) Orders to withhold
				payment for production shall be issued if and when the required reports and/or
				forms have not been filed or when the gross production tax, penalty and
				interest on any production are unreported, unpaid or delinquent. Orders
				releasing payment for production shall be issued if and when all required
				reports have been filed and all tax, penalty and interest accrued have been
				paid.
(c) Orders to withhold
				payment for production and orders to release payment for production shall be
				upon forms approved by the Commission and shall be issued under facsimile
				signatures of the Commissioners, attested with the official seal of the
				Oklahoma Tax Commission affixed thereto. [
See:
68 O.S.
				§1007]
Amended at 13 Ok Reg
				  3095, eff 7-11-96; Amended at 25 Ok Reg 2039, eff
				  7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 3 - Payment; Remittance; Refunds › Section 710:45-3-11 - Minimum requirements for making claims for rebates, refunds, or credits

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				provisions.
Adjustments to Gross Production Taxes previously paid may be
				made by filing a claim for refund or by claiming credit on a subsequent return.
				In either case, the claim must include the information and conform to the
				procedures described in this Section. All claims for refund or credits taken
				remain subject to audit.
(b)
Frac oil exclusion.
Procedures to be followed in computing,
				documenting, and claiming the exclusion for frac oil used in qualified well
				completions may be found in Part 3 of Subchapter 9 of this Chapter.
(c)
Claims for refund.
Claims
				for refunds of Gross Production Tax must include the information and conform to
				the procedures described in this subsection.
(1)
Claims filed within twelve months
				of production.
Claims for refund of gross production tax which are filed
				within the twelve-month period immediately following the month of production to
				which the claim pertains, must include:
(A) A
				letter stating the reason for the request, amount requested, by Gross
				Production Tax and Petroleum Excise Tax, the period of time covered, and the
				Oklahoma Tax Commission's assigned production unit numbers; and,
(B) Amended reports (Type 3) for each month,
				county, and product code. The amended report must note the "
As
				Paid
" volumes, values, and taxes; followed by entries reflecting
				"
Should Have Paid
" volumes, values, and taxes; and page totals
				must accurately support the amount of the refund request.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 5 - Required Returns and Reports › Section 710:45-5-1 - Monthly production reports

Current through Vol. 41, No. 20, July 1, 2024
(a)
Minimum
				requirements of monthly production report.
All producers or purchasers
				of asphalt or ores bearing lead, zinc, jack, or copper or petroleum oil,
				mineral oil, other crude oil, condensate, reclaimed oil, gas, natural gas,
				casinghead gas, or liquid hydrocarbons from oil or gas produced in this state
				shall report volume and value of such production monthly on OTC Form 341 or any
				other form as may be prescribed and required by the Oklahoma Tax Commission.
				Each monthly report shall include the following information:
(1) Tax Commission assigned purchaser
				reporting number;
(2) Tax
				Commission assigned producer reporting number;
(3) Tax Commission assigned production unit
				number, subnumber, and merge number for each lease from which production is
				reported;
(4) Assigned product code
				number for the product reported;
(5) Gross volume of the product reported from
				each lease from which production is reported;
(6) Total value of the product reported from
				each lease from which production is reported; and, the gross production tax,
				the petroleum excise tax, Oklahoma energy resource board fee, and sustaining
				energy resources fee;
(7) Taxpayer
				identification number, social security number (SSN), or, if applicable, the
				federal employer identification number (FEI);
(8) The month and year the product reported
				was sold;
(9) The Tax Commission
				assigned tax remitter reporting number.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 5 - Required Returns and Reports › Section 710:45-5-2 - Incomplete monthly production report forms filed shall constitute no report

Current through Vol. 41, No. 20, July 1, 2024
(a) Any monthly
				production report form filed with the Oklahoma Tax Commission shall include the
				minimum information specified in 68 O.S. §1010 and in
				710:45-5-1.
				Any such required monthly report form that does not include these minimum
				requirements shall not constitute the mandatory report required by
				statute.
(b) Any gross production
				or petroleum excise taxes remitted with an incomplete report form shall be
				accepted as payment of taxes due, and upon receipt of a proper report, the tax
				payment shall be apportioned.
(c)
				Upon receipt of a Tax Commission-approved monthly production report form from a
				person required to report monthly, which does not include the required
				information, the Director of the Audit Services Division of the Oklahoma Tax
				Commission, or a designee, shall notify the reporting taxpayer that:
(1) The monthly report form filed with the
				Commission does not contain the minimum information required by 68 O.S.
				§1010 and
				710:45-5-1
				and such form does not constitute a valid monthly production report;
(2) Pursuant to this Section, the person has
				failed to file a monthly production report;
(3) The amount of penalties accrued;
				and,
(4) Any remittance or payment
				made therewith has been accepted and will be apportioned by the Commission in
				accordance with the applicable statute. [
See:
68 O.S.
				§1010]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 5 - Required Returns and Reports › Section 710:45-5-3 - Timely filing monthly production reports

Current through Vol. 41, No. 20, July 1, 2024
(a) The Monthly Production Reports required
				by law shall become delinquent if not submitted to the Oklahoma Tax Commission
				on or before the twenty-fifth (25th) day of the second month immediately
				following the month in which the product, subject to Gross Production Tax, was
				produced.
(b) If the due date is a
				Saturday, Sunday or a holiday recognized by the Executive Department of this
				State, then the date shall be the next official working day for the Oklahoma
				Tax Commission following the Saturday, Sunday or holiday.
(c) Any report mailed in and postmarked by
				the United States Postal Service on or prior to the delinquency date shall be
				considered timely submitted. [
See:
68 O.S. §
									1010;
				OAC
				710:45-5-1
				]
Amended at 15 Ok Reg
				  2416, eff 6-11-98; Amended at 22 Ok Reg 1531, eff
				  6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 5 - Required Returns and Reports › Section 710:45-5-4 - Penalty for delinquent reports

Current through Vol. 41, No. 20, July 1, 2024
If any monthly production report is not submitted to the
				  Oklahoma Tax Commission in accordance with Section
				  710:45-5-3;
				  or if any amended report or answer to written demand for information is not
				  timely submitted to the Commission, penalties may be calculated, declared and
				  collected.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 5 - Required Returns and Reports › Section 710:45-5-5 - Waiver of penalty

Current through Vol. 41, No. 20, July 1, 2024
(a) The Oklahoma
				Tax Commission, or a designee, may waive penalties assessed by statute for
				failure to timely file certain required reports, or respond to demands for
				information. The penalties are assessed at the rate of Five Dollars ($5.00) per
				day but may be waived by the Commission if the following criteria are met:
(1) All taxes due on products subject to the
				Gross Production Tax were timely paid, if the penalty is being waived for
				failure to file Monthly Production Reports or amended reports; and,
(2) The delinquent filing of the Monthly
				Production Reports or amended reports did not prevent timely apportionment of
				the tax revenues paid or remitted without such report; and,
(3) The tax reporter made written request for
				waiver of the penalty; and,
(4) The
				tax reporter showed good cause for the delinquent filing of the report, amended
				report, or answer to written demand for information.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 7 - Special Reporting Requirements › Section 710:45-7-2 - Retroactive crude oil price increase adjustments; timely filing and payment

Current through Vol. 41, No. 20, July 1, 2024
(a) Amended Monthly
				Production Reports and additional taxes due thereon for any retroactive
				increase adjustments in the posted price of crude oil shall be due and must be
				filed and paid or remitted to the Commission within forty (40) days from the
				actual date the total price of crude oil, including any retroactive increase
				adjustments in the posted field price, is established. Any such amended report
				submitted to the Commission must be accompanied with proof of the date such
				price was established.
(b) Amended
				Monthly Production Reports and additional tax due thereon for any retroactive
				increase adjustments in the posted price of crude oil, which are not filed
				within forty (40) days from the actual date the total price of such crude oil,
				including the retroactive increase adjustment in the posted field price, is
				established, shall be delinquent.
(c) Any interest or penalties ordinarily
				accruing on delinquent reports or payment or remittance of tax under this
				Section shall not be waived. [
See:
68 O.S. §§
									217,
				1010
				]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 7 - Special Reporting Requirements › Section 710:45-7-3 - Retroactive gas price increase adjustments; timely filing and payment

Current through Vol. 41, No. 20, July 1, 2024
(a) Amended monthly
				purchaser's reports and additional taxes due thereon for any retroactive
				increase adjustments in the price of natural or casinghead gas pursuant to an
				order issued by the Federal Energy Regulatory Commission, its predecessor or
				successor, in accordance with the Natural Gas Policy Act, 15 U.S.C.A. 3301,
				shall be due and must be filed and paid or remitted to the Commission within
				forty (40) days from the actual date the total price of the gas, including any
				such retroactive increase adjustments, is established. Any such amended report
				submitted to the Commission must be accompanied with proof of the date such
				price was established.
(b) Amended
				Monthly Production Reports and additional taxes due thereon for any retroactive
				increase adjustments in the price of natural gas or casinghead gas pursuant to
				a court order, out-of- court settlement agreement, or contract buy-out
				agreement shall be due and must be filed and paid to the Commission within
				forty (40) days from the date of the court order or settlement agreement. Such
				amended reports must be accompanied with proof of the date the price was
				established.
(c) Amended Monthly
				Purchaser's Reports and additional tax due thereon for any retroactive increase
				adjustments in the price of gas which are not filed within forty (40) days from
				the actual date the total price of such gas, including the retroactive increase
				adjustment, is established shall be delinquent. [
See:
68 O.S.
				§§
									217,
				1010
				]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 1 - GENERAL PROVISIONS › Section 710:45-9-1 - Exemptions; decimal equivalents

Current through Vol. 41, No. 20, July 1, 2024
The Commission will verify decimal equivalents of exempt
					 interests with the appropriate agency. The decimal equivalent supplied by the
					 agency will generally stand as the correct deduction for tax purposes. However,
					 inflation of the decimal equivalent may be allowed for purposes of accurately
					 computing the allowable exemption for Gross Production Tax purposes. The
					 producer or take-in-kind owner shall provide a written explanation to the Tax
					 Commission supporting the necessity for making the adjustment.
					 [
See:
68 O.S. §
										1008
					 ]
Amended at 20 Ok Reg
					 2160, eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 1 - GENERAL PROVISIONS › Section 710:45-9-2 - Election of exemptions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg
					 3095, eff 7-11-96; Amended at 18 Ok Reg 869, eff 2-23-01 (emergency); Amended
					 at 18 Ok Reg 1330, eff 5-11-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 3 - FRAC OIL › Section 710:45-9-10 - Frac oil exclusion

Current through Vol. 41, No. 20, July 1, 2024
When load or frac oil is used in well completions (not
					 produced from same lease) by injection into a formation for fracturing
					 purposes, and the Gross Production and Petroleum Excise Taxes have been paid on
					 the injected load or frac oil, each barrel so injected is not considered oil
					 produced from wells where recovered and an exclusion from Gross Production Tax
					 may be claimed for oil so used, as follows:
(1) The load or frac exclusion for each lease
				  may only be recovered within one year of the date of injection into the same
				  lease.
(2) Monthly lease load or
				  frac oil exclusions shall not exceed monthly total lease production.
(3) Load or frac oil exclusion value, for
				  exclusion purposes, is the lesser of the price paid for the load or frac oil or
				  the posted field gravity price of the oil produced on the lease where
				  recovered.
(4) Recovery of the load
				  or frac oil exclusion must begin with the first production after injection. For
				  any load or frac oil purchased, after date of injection and prior to receipt of
				  affidavit, OTC Form 317, the taxpayer must file an amended report and request a
				  credit memo or tax refund. After receipt of affidavit, OTC Form 317, taxpayer
				  may show load or frac oil exclusion on his monthly tax report.
(5) The producer must complete the operator's
				  portion of the affidavit and supply the purchaser with the affidavit, OTC Form
				  317, and supporting invoices.
(6)
				  The purchaser shall complete his portion of the affidavit, OTC Form
				  317.
(7) A notarized legible copy
				  of the affidavit, OTC Form 317, must accompany each report for refund or credit
				  memo and each monthly report that reflects a claim for load or frac oil
				  exclusion.
(8) All load or frac oil
				  exclusions claimed on future reports which do not comply with the provisions of
				  this Section will be disallowed.
(9)
"Lease"
, as used in this
				  Section, means the Oklahoma Tax Commission Production Unit Number assigned to
				  the particular unit.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 5 - HORIZONTALLY DRILLED PRODUCTION WELLS [REVOKED] › Section 710:45-9-20 - Scope of Part 5 [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 13 Ok Reg
					 771, eff 8-16-95 (emergency); Amended at 13 Ok Reg 3095, eff 7-11-96; Amended
					 at 18 Ok Reg 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330, eff
					 5-11-01; Amended at 20 Ok Reg 2160, eff
					 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 5 - HORIZONTALLY DRILLED PRODUCTION WELLS [REVOKED] › Section 710:45-9-21 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 13 Ok Reg
					 771, eff 8-16-95 (emergency); Amended at 13 Ok Reg 3095, eff 7-11-96; Amended
					 at 15 Ok Reg 2416, eff 6-11-98; Amended at 18 Ok Reg 869, eff 2-23-01
					 (emergency); Amended at 18 Ok Reg 1330, eff 5-11-01; Amended at 21 Ok Reg 1128,
					 eff 5-13-04; Amended at 24 Ok Reg 2668, eff 7-12-07; Amended at 27 Ok Reg 2275,
					 eff 7-11-10; Amended at 29 Ok Reg 523, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 5 - HORIZONTALLY DRILLED PRODUCTION WELLS [REVOKED] › Section 710:45-9-22 - Qualification procedures [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 13 Ok Reg
					 3095, eff 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 5 - HORIZONTALLY DRILLED PRODUCTION WELLS [REVOKED] › Section 710:45-9-23 - Costs allowed in computing horizontally drilled well payout [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 29 Ok Reg
					 523, eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 5 - HORIZONTALLY DRILLED PRODUCTION WELLS [REVOKED] › Section 710:45-9-24 - Time periods for exemption from gross production tax levied on horizontally drilled producing wells [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 13 Ok Reg
					 3095, eff 7-11-96; Amended at 20 Ok Reg 2160, eff 6-26-03; Amended at 21 Ok Reg
					 1128, eff 5-13-04; Amended at 24 Ok Reg 2668, eff 7-12-07; Amended at 27 Ok Reg
					 2275, eff 7-11-10; Amended at 29 Ok Reg 523, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 5 - HORIZONTALLY DRILLED PRODUCTION WELLS [REVOKED] › Section 710:45-9-25 - Reporting requirements [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 13 Ok Reg
					 3095, eff 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 5 - HORIZONTALLY DRILLED PRODUCTION WELLS [REVOKED] › Section 710:45-9-27 - Qualification procedure [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg
					 3095, eff 7-11-96; Amended at 23 Ok Reg 2816, eff 6-25-06; Amended at 29 Ok Reg
					 523, eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 5 - HORIZONTALLY DRILLED PRODUCTION WELLS [REVOKED] › Section 710:45-9-28

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg
					 3095, eff 7-11-96; Amended at 18 Ok Reg 869, eff 2-23-01 (emergency); Amended
					 at 18 Ok Reg 1330, eff 5-11-01; Amended at 21 Ok Reg 1128, eff 5-13-04; Amended
					 at 23 Ok Reg 2816, eff 6-25-06; Amended at 25 Ok Reg 2039, eff 7-1-08; Amended
					 at 29 Ok Reg 523, eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 7 - INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS OR PROPERTIES [REVOKED] › Section 710:45-9-30 - Scope of Part 7 [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 11 Ok Reg
					 3495, eff 6-26-94; Amended at 18 Ok Reg 869, eff 2-23-01 (emergency); Amended
					 at 18 Ok Reg 1330, eff 5-11-01; Amended at 20 Ok Reg 2160, eff
					 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 7 - INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS OR PROPERTIES [REVOKED] › Section 710:45-9-31 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 11 Ok Reg
					 3495, eff 6-26-94; Amended at 12 Ok Reg 2627, eff 6-26-95; Amended at 18 Ok Reg
					 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330, eff 5-11-01; Amended
					 at 21 Ok Reg 1128, eff 5-13-04; Amended at 24 Ok Reg 2668, eff 7-12-07; Amended
					 at 27 Ok Reg 2275, eff 7-11-10; Amended at 29 Ok Reg 523, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 7 - INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS OR PROPERTIES [REVOKED] › Section 710:45-9-32 - Qualification procedures [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 11 Ok Reg
					 3495, eff 6-26-94; Amended at 13 Ok Reg 3095, eff 7-11-96; Amended at 18 Ok Reg
					 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330, eff 5-11-01; Amended
					 at 23 Ok Reg 2816, eff 6-25-06; Amended at 24 Ok Reg 2668, eff 7-12-07; Amended
					 at 25 Ok Reg 2039, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 7 - INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS OR PROPERTIES [REVOKED] › Section 710:45-9-32.1 - Recovery of costs allowed as payback factors [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 3495, eff 6-26-94; Amended at 15 Ok Reg 2416, eff 6-11-98; Amended at 18 Ok Reg
					 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330, eff 5-11-01; Amended
					 at 20 Ok Reg 2160, eff 6-26-03; Amended at 21 Ok Reg 1128, eff 5-13-04; Amended
					 at 24 Ok Reg 2668, eff 7-12-07; Amended at 27 Ok Reg 2275, eff 7-11-10; Amended
					 at 29 Ok Reg 523, eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 7 - INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS OR PROPERTIES [REVOKED] › Section 710:45-9-33 - Responsibility for filing and payment of taxes [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 7 - INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS OR PROPERTIES [REVOKED] › Section 710:45-9-34 - Summary reports; due dates; final project report [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 18 Ok Reg
					 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330, eff 5-11-01; Amended
					 at 21 Ok Reg 1128, eff 5-13-04; Amended at 24 Ok Reg 2668, eff 7-12-07; Amended
					 at 27 Ok Reg 2275, eff 7-11-10; Amended at 29 Ok Reg 523, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 7 - INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS OR PROPERTIES [REVOKED] › Section 710:45-9-35 - Expiration of exemption for incremental production [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 18 Ok Reg
					 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330, eff 5-11-01; Amended
					 at 21 Ok Reg 1128, eff 5-13-04; Amended at 24 Ok Reg 2668, eff 7-12-07; Amended
					 at 27 Ok Reg 2275, eff 7-11-10; Amended at 29 Ok Reg 523, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 7 - INCREMENTAL PRODUCTION FROM ENHANCED RECOVERY PROJECTS OR PROPERTIES [REVOKED] › Section 710:45-9-36 - Limitation of exemption [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 13 Ok Reg
					 3095, eff 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 9 - PRODUCTION ENHANCEMENT PROJECTS [REVOKED] › Section 710:45-9-40 - Scope of Part 9 [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 593, eff 12-12-94 (emergency); Added at 12 Ok Reg 2629, eff 6-26-95; Amended at
					 13 Ok Reg 771, eff 8-16-95 (emergency); Amended at 13 Ok Reg 3095, eff 7-11-96;
					 Amended at 18 Ok Reg 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330,
					 eff 5-11-01; Amended at 20 Ok Reg 2160, eff 6-26-03; Amended at 21 Ok Reg 1128,
					 eff 5-13-04; Amended at 24 Ok Reg 2668, eff 7-12-07; Amended at 27 Ok Reg 2275,
					 eff 7-11-10; Amended at 29 Ok Reg 523, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 9 - PRODUCTION ENHANCEMENT PROJECTS [REVOKED] › Section 710:45-9-41 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 593, eff 12-12-94 (emergency); Added at 12 Ok Reg 2629, eff 6-26-95; Amended at
					 13 Ok Reg 771, eff 8-16-95 (emergency); Amended at 13 Ok Reg 3095, eff 7-11-96;
					 Amended at 14 Ok Reg 2696, eff 6-26-97; Amended at 15 Ok Reg 2416, eff 6-11-98;
					 Amended at 18 Ok Reg 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330,
					 eff 5-11-01; Amended at 21 Ok Reg 1128, eff 5-13-04; Amended at 24 Ok Reg 2668,
					 eff 7-12-07; Amended at 27 Ok Reg 2275, eff 7-11-10; Amended at 29 Ok Reg 523,
					 eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 9 - PRODUCTION ENHANCEMENT PROJECTS [REVOKED] › Section 710:45-9-42 - Qualification procedure [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 593, eff 12-12-94 (emergency); Added at 12 Ok Reg 2629, eff 6-26-95; Amended at
					 13 Ok Reg 771, eff 8-16-95 (emergency); Amended at 13 Ok Reg 3095, eff 7-11-96;
					 Amended at 23 Ok Reg 2816, eff 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 9 - PRODUCTION ENHANCEMENT PROJECTS [REVOKED] › Section 710:45-9-43 - Rebates - Refund procedure [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg
					 771, eff 8-16-95 (emergency); Added at 13 Ok Reg 3095, eff 7-11-96; Amended at
					 18 Ok Reg 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330, eff 5-11-01;
					 Amended at 21 Ok Reg 1128, eff 5-13-04; Amended at 23 Ok Reg 2816, eff 6-25-06;
					 Amended at 25 Ok Reg 2039, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 11 - REESTABLISHMENT OF PRODUCTION FROM AN INACTIVE WELL [REVOKED] › Section 710:45-9-50 - Scope of Part 11 [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 593, eff 12-12-94 (emergency); Added at 12 Ok Reg 2629, eff 6-26-95; Amended at
					 13 Ok Reg 771, eff 8-16-95 (emergency); Amended at 13 Ok Reg 3095, eff 7-11-96;
					 Amended at 18 Ok Reg 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330,
					 eff 5-11-01; Amended at 20 Ok Reg 2160, eff
					 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 11 - REESTABLISHMENT OF PRODUCTION FROM AN INACTIVE WELL [REVOKED] › Section 710:45-9-51 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 593, eff 12-12-94 (emergency); Added at 12 Ok Reg 2629, eff 6-26-95; Amended at
					 13 Ok Reg 771, eff 8-16-95 (emergency); Amended at 13 Ok Reg 3095, eff 7-11-96;
					 Amended at 15 Ok Reg 2416, eff 6-11-98; Amended at 18 Ok Reg 869, eff 2-23-01
					 (emergency); Amended at 18 Ok Reg 1330, eff 5-11-01; Amended at 21 Ok Reg 1128,
					 eff 5-13-04; Amended at 24 Ok Reg 2668, eff 7-12-07; Amended at 27 Ok Reg 2275,
					 eff 7-11-10; Amended at 29 Ok Reg 523, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 11 - REESTABLISHMENT OF PRODUCTION FROM AN INACTIVE WELL [REVOKED] › Section 710:45-9-52 - Qualification procedure [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 593, eff 12-12-94 (emergency); Added at 12 Ok Reg 2629, eff 6-26-95; Amended at
					 13 Ok Reg 771, eff 8-16-95 (emergency); Amended at 13 Ok Reg 3095, eff 7-11-96;
					 Amended at 23 Ok Reg 2816, eff 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 11 - REESTABLISHMENT OF PRODUCTION FROM AN INACTIVE WELL [REVOKED] › Section 710:45-9-53 - Rebates - Refund procedure [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg
					 771, eff 8-16-95 (emergency); Added at 13 Ok Reg 3095, eff 7-11-96; Amended at
					 18 Ok Reg 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330, eff 5-11-01;
					 Amended at 21 Ok Reg 1128, eff 5-13-04; Amended at 23 Ok Reg 2816, eff 6-25-06;
					 Amended at 25 Ok Reg 2039, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 13 - DEEP WELLS [REVOKED] › Section 710:45-9-60 - Scope of Part 13 [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 593, eff 12-12-94 (emergency); Added at 12 Ok Reg 2629, eff 6-26-95; Amended at
					 13 Ok Reg 771, eff 8-16-95 (emergency); Amended at 13 Ok Reg 3095, eff 7-11-96;
					 Amended at 15 Ok Reg 2416, eff 6-11-98; Amended at 18 Ok Reg 869, eff 2-23-01
					 (emergency); Amended at 18 Ok Reg 1330, eff 5-11-01; Amended at 20 Ok Reg 2160,
					 eff 6-26-03; Amended at 21 Ok Reg 1128, eff 5-13-04; Amended at 23 Ok Reg 2816,
					 eff 6-25-06; Amended at 24 Ok Reg 2668, eff 7-12-07; Added at 26 Ok Reg 267,
					 eff 11-12-08 (emergency); Amended at 26 Ok Reg 2329, eff 6-25-09; Amended at 27
					 Ok Reg 2275, eff 7-11-10; Amended at 29 Ok Reg 523, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 13 - DEEP WELLS [REVOKED] › Section 710:45-9-61 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 593, eff 12-12-94 (emergency); Added at 12 Ok Reg 2629, eff 6-26-95; Amended at
					 13 Ok Reg 771, eff 8-16-95 (emergency); Amended at 13 Ok Reg 3095, eff 7-11-96;
					 Revoked at 15 Ok Reg 1145, eff 1-5-98 (emergency); Revoked at 15 Ok Reg 2416,
					 eff 6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 13 - DEEP WELLS [REVOKED] › Section 710:45-9-62 - Qualification procedure [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 593, eff 12-12-94 (emergency); Added at 12 Ok Reg 2629, eff 6-26-95; Amended at
					 13 Ok Reg 771, eff 8-16-95 (emergency); Amended at 13 Ok Reg 3095, eff 7-11-96;
					 Amended at 23 Ok Reg 2816, eff 6-25-06; Amended at 29 Ok Reg 523, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 13 - DEEP WELLS [REVOKED] › Section 710:45-9-62.1 - Rebates - Refund procedure [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg
					 771, eff 8-16-95 (emergency); Added at 13 Ok Reg 3095, eff 7-11-96; Amended at
					 18 Ok Reg 869, eff 2-23-01 (emergency); Amended at 18 Ok Reg 1330, eff 5-11-01;
					 Amended at 20 Ok Reg 2160, eff 6-26-03; Amended at 21 Ok Reg 1128, eff 5-13-04;
					 Amended at 23 Ok Reg 2816, eff 6-25-06; Amended at 25 Ok Reg 2039, eff 7-1-08;
					 Amended at 29 Ok Reg 523, eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 13 - DEEP WELLS [REVOKED] › Section 710:45-9-63 - Audit requirements [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg
					 593, eff 12-12-94 (emergency); Added at 12 Ok Reg 2629, eff 6-26-95; Revoked at
					 18 Ok Reg 869, eff 2-23-01 (emergency); Revoked at 18 Ok Reg 1330, eff
					 5-11-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 13 - DEEP WELLS [REVOKED] › Section 710:45-9-64 - Limitation on total amount of refunds paid by the Tax Commission [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 23 Ok Reg
					 2816, eff 6-25-06; Amended at 29 Ok Reg 523, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 45 - Gross Production › Subchapter 9 - Exemptions and Exclusions › Part 15 - NEW DISCOVERY WELLS [REVOKED] › Section 710:45-9-70 - Scope of Part 15 [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 13 Ok Reg
					 771, eff 8-16-95 (emergency); Added at 13 Ok Reg 3095, eff 7-11-96; Amended at
					 15 Ok Reg 2416, eff 6-11-98; Amended at 18 Ok Reg 869, eff 2-23-01 (emergency);
					 Amended at 18 Ok Reg 1330, eff 5-11-01; Amended at 20 Ok Reg 2160, eff 6-26-03;
					 Amended at 21 Ok Reg 1128, eff 5-13-04; Amended at 24 Ok Reg 2668, eff 7-12-07;
					 Amended at 27 Ok Reg 2275, eff 7-11-10; Amended at 29 Ok Reg 523, eff
					 5-11-12