{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1002","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1002","heading":"Failure to make report of gross production","body":"A. If any person shall fail to make the report of the gross\n\nproduction of any mine or oil or gas well, upon which a gross\n\nproduction tax is levied, within the time prescribed by law for such\n\nreport it shall be the duty of the Tax Commission to examine the\n\nbooks, records and files of such person to ascertain the amount and\n\nvalue of such production and to compute the tax thereon.\n\nB. The Oklahoma Tax Commission is hereby directed to enhance\n\nagency efforts to ensure the proper reporting and collection of\n\ngross production taxes. Such efforts may include the use of\n\nenhanced technology to ensure that all production is accurately\n\nreported and the auditing of claims for refunds or rebates to verify\n\nthe accuracy of the claims filed.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"54ee97aa4dcce4a5336bffc074db7237335d4b039260189b9ff4e407882ff55a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1001.4","next":"us-ok/okla.-stat.-tit.-68-68-1003"},"notice":"GroundRules: Original legal text. Not legal advice."}