Okla. Stat. tit. 68, § 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.