Okla. Stat. tit. 68, § 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.