{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1005","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1005","heading":"Reports by carriers of oil and gas transported - Refiners","body":"- Persons purchasing or storing oil - Delinquency dates – Penalties.\n\n(a) Upon request of the Tax Commission, every railroad company,\n\npipeline or transportation company shall provide, upon forms\n\nprescribed by it, any and all information relative to the\n\ntransportation of crude oil or gas subject to gross production tax,\n\nthat may be required to properly enforce the provisions of this\n\narticle; and such reports shall contain, along with other\n\ninformation required, the name of shipper, amount of oil and gas\n\ntransported, point of receipt of shipment and point of destination.\n\nThe Tax Commission may require any such pipeline or transportation\n\ncompany to install suitable measuring devices to enable such company\n\nto include in such reports the quantity of oil or gas transported\n\nwithin, into, out of, or across the State of Oklahoma.\n\n(b) It shall be the duty of every person engaged in the\n\noperation of a refinery for the processing of oil or gas in the\n\nState of Oklahoma to furnish monthly to the Tax Commission, upon\n\nforms prescribed by it, any and all information relative to the\n\namount of oil or gas subject to gross production tax that has been\n\nprocessed by it during such monthly period, and oil on hand at the\n\nclose of such period, that may be required to properly enforce the\n\nprovisions of this article.\n\n(c) It shall be the duty of every person engaged in the\n\nselling, purchasing, treating or transporting of tank bottoms, pit\n\noil or liquid hydrocarbons from which petroleum oil is extracted, to\n\nfurnish monthly a report to the Tax Commission, upon forms\n\nprescribed by it, any and all information relative to the selling,\n\npurchasing, treating or transporting of all tank bottoms, pit oil or\n\nliquid hydrocarbons that may be required to properly enforce the\n\nprovisions of this article.\n\n(d) It shall be the duty of every person engaged in the\n\npurchasing or storing of oil subject to gross production tax in the\n\nState of Oklahoma to furnish monthly a report to the Tax Commission,\n\nupon forms prescribed by it, showing the amount of such oil in\n\nstorage, giving, along with other information required, the\n\nlocation, identity, character and capacity of the storage receptacle\n\nin which such oil is stored.\n\n(e) All reports required by this article shall become due on\n\nthe first day of each calendar month on all lead, zinc, jack,\n\ncopper, petroleum oil, tank bottoms, pit oil and liquid hydrocarbons\n\nfrom which petroleum oil is extracted, natural gas or casinghead gas\n\nproduced in and saved during the preceding monthly period, and if\n\nsuch reports are not received on or before the tenth day of the\n\ncalendar month following the month such reports become due, the\n\nreports shall become delinquent. The failure of any person to\n\ncomply with the provisions of this section shall make any such\n\nperson liable for a penalty, in accordance with Section 1010 of this\n\ntitle, for each day it shall fail or refuse to furnish such\n\nstatement or comply with the provisions of this article. Such\n\npenalty may be recovered at the suit of the state, on relation of\n\nthe Tax Commission and shall be apportioned as other gross\n\nproduction tax penalties.","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":"cf9eb73bc407684d97afc8b962babb72996873a56508003743a866ebcb85c36b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1004","next":"us-ok/okla.-stat.-tit.-68-68-1006"},"notice":"GroundRules: Original legal text. Not legal advice."}