{"data":{"id":"us-ok/okla.-stat.-tit.-52-52-288.5d","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 52, § 52-288.5D","heading":"Levying fee to fund Commission","body":"A. To fund the activities of the Committee for Sustaining\n\nOklahoma's Energy Resources for the purpose of encouraging and\n\nfunding research and development of new technologies in the oil and\n\nnatural gas industry and to support activities relating to\n\nmarginally producing oil and gas wells, a fee shall be levied in the\n\namount of thirty-five hundredths of one cent ($0.0035) on each\n\nbarrel of petroleum liquid and fifteen thousandths of one cent\n\n($0.00015) on each one thousand (1,000) cubic feet (Mcf) of natural\n\ngas, including casinghead gas, produced from each well in the State\n\nof Oklahoma except for oil and gas production exempt from the\n\npayment of gross production tax pursuant to Section 1001 of Title 68\n\nof the Oklahoma Statutes.\n\nB. The fee levied by subsection A of this section shall be\n\ndeducted from the proceeds of production by the person remitting\n\ngross production tax to the Oklahoma Tax Commission pursuant to\n\nSection 1001 et seq. of Title 68 of the Oklahoma Statutes. The fee\n\nshall be remitted to the Tax Commission in the same manner as is\n\nprovided by law for the payment of gross production tax. However,\n\nthe fee shall not be required to be paid until the accrued amount\n\ndue from any person required to remit the fee reaches Twenty-five\n\nDollars ($25.00), except that any amount accrued for any calendar\n\nyear shall be paid by January 31st of the following year. To defray\n\nthe costs of receiving and depositing the fees levied by this\n\nsection, the Tax Commission shall retain three percent (3%) of the\n\nfees received for deposit into the Oklahoma Tax Commission Revolving\n\nFund created pursuant to Section 113 of Title 68 of the Oklahoma\n\nStatutes. The remaining monies received by the Tax Commission\n\npursuant to this section shall be deposited in the Sustaining\n\nOklahoma's Energy Resources Revolving Fund created by Section 288.5B\n\nof this title.\n\nC. The Committee for Sustaining Oklahoma's Energy Resources\n\nshall be responsible for taking appropriate and necessary actions to\n\ncollect any fee which is not paid or is not properly paid. The Tax\n\nCommission shall not be responsible for collecting any fee not\n\nremitted to the Tax Commission for deposit into the Sustaining\n\nOklahoma's Energy Resources Revolving Fund. The Tax Commission\n\nshall report to the Committee for Sustaining Oklahoma's Energy\n\nResources any information it obtains regarding failure of any person\n\nto properly pay the fee due, including any documentation it may have\n\nof the failure.\n\nD. The Tax Commission shall promulgate rules to establish\n\nprocedures and forms necessary for the remittance of the fee levied\n\nby this section.\n\nE. The Committee for Sustaining Oklahoma's Energy Resources or\n\nany successor committee shall be prohibited from utilizing any funds\n\ncollected through the assessment authorized by this section for the\n\npurpose of influencing governmental action or policy, with the\n\nexception of recommending amendments to Section 288.1 et seq. of\n\nthis title. The Committee shall be authorized to respond to any\n\nrequest for information from the Governor, any members of the\n\nLegislature, any public official or state agency.","path":["OK Code","Title 52"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os52.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"4d986e4380e778856f396dcf3e742c841ff8141161bb95b5f2ecd3a0334e6e9b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-52-52-288.5c","next":"us-ok/okla.-stat.-tit.-52-52-288.5e"},"notice":"GroundRules: Original legal text. Not legal advice."}