{"data":{"id":"us-ok/okla.-stat.-tit.-52-52-288.8a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 52, § 52-288.8A","heading":"Levy of assessment - Remitting - Rate - Collection","body":"\n\nA. To fund the activities of the Oklahoma Energy Resources\n\nBoard, an assessment shall be levied in the amount of one-tenth of\n\none percent (1/10 of 1%) of the gross revenues received at the\n\nwellhead for oil, natural gas, casinghead gas or condensate produced\n\nfrom each well in the State of Oklahoma except for production exempt\n\nfrom the payment of gross production tax pursuant to Section 1001 of\n\nTitle 68 of the Oklahoma Statutes.\n\nB. The assessment levied by subsection A of this section shall\n\nbe deducted from the proceeds of production by the person remitting\n\ngross production tax to the Oklahoma Tax Commission pursuant to\n\nSection 1001 of Title 68 of the Oklahoma Statutes. Such assessment\n\nshall be remitted to the Oklahoma Tax Commission in the same manner\n\nas is provided by law for the payment of gross production tax.\n\nProvided, the person remitting the assessment may remit cumulative\n\namounts of Twenty-five Dollars ($25.00) or less quarterly. To\n\ndefray the costs of receiving and depositing the assessments levied\n\nby this section, the Oklahoma Tax Commission shall retain Two\n\nThousand Dollars ($2,000.00) per month of the assessments received\n\nfor deposit in the Oklahoma Tax Commission Revolving Fund created\n\npursuant to Section 113 of Title 68 of the Oklahoma Statutes. The\n\nremaining monies received by the Oklahoma Tax Commission pursuant to\n\nthis section shall be deposited in the Energy Resources Revolving\n\nFund.\n\nC. The Board shall be responsible for taking appropriate legal\n\nactions to collect any assessment which is not paid or is not\n\nproperly paid. The Oklahoma Tax Commission shall not be responsible\n\nfor collecting any assessment not remitted to the Oklahoma Tax\n\nCommission for deposit in the Energy Resources Revolving Fund. The\n\nOklahoma Tax Commission shall report to the Board any information it\n\nobtains regarding failure of any person to properly pay the\n\nassessment due, including any documentation it may have of such\n\nfailure.","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":"6bdd3cd33d0a09e0935a66077b35db312d0214c0bbe10c6953830092c19085e2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-52-52-288.7","next":"us-ok/okla.-stat.-tit.-52-52-288.9a"},"notice":"GroundRules: Original legal text. Not legal advice."}