{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1008a","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1008a","heading":"Refund of payments to Commissioners of the Land Office","body":"A. If any person responsible for paying oil or gas royalty to\n\nthe Commissioners of the Land Office has, after January 1, 1978,\n\npaid or caused to be paid, or pays, or causes to be paid, to the\n\nOklahoma Tax Commission, gross production tax pursuant to Section\n\n1001 of Title 68 of the Oklahoma Statutes, petroleum excise tax\n\npursuant to Section 1102 of Title 68 of the Oklahoma Statutes, or\n\nconservation excise tax pursuant to Section 1108 of Title 68 of the\n\nOklahoma Statutes, on such royalty, the Commissioners of the Land\n\nOffice shall recover the taxes so paid directly from the Oklahoma\n\nTax Commission. For the purposes of this act, the Commissioners of\n\nthe Land Office shall not be subject to the time limitations for\n\nrefunds of Section 227 or Section 1008 of Title 68 of the Oklahoma\n\nStatutes. Notwithstanding any other provision of the Oklahoma\n\nStatutes, the Oklahoma Tax Commission shall not be required to pay\n\ninterest or penalties on such taxes to the Commissioners of the Land\n\nOffice.\n\nB. Upon written request and proper documentation provided by\n\nthe Commissioners of the Land Office, the Oklahoma Tax Commission\n\nshall pay to the Commissioners of the Land Office any gross\n\nproduction tax pursuant to Section 1001 of Title 68 of the Oklahoma\n\nStatutes, petroleum excise tax pursuant to Section 1101 of Title 68\n\nof the Oklahoma Statutes, excise tax on gas, pursuant to Section\n\n1102 of Title 68 of the Oklahoma Statutes, or conservation excise\n\ntax pursuant to Section 1108 of Title 68 of the Oklahoma Statutes\n\npaid on oil or gas royalty due to the Commissioners of the Land\n\nOffice. Said written request shall only be issued as the result of\n\na determination by the Commissioners of the Land Office that\n\nerroneous payment of such gross production tax pursuant to Section\n\n1001 of Title 68 of the Oklahoma Statutes, excise tax on gas\n\npursuant to Section 1102 of Title 68 of the Oklahoma Statutes, or\n\nconservation excise tax pursuant to Section 1108 of Title 68 of the\n\nOklahoma Statutes has been made to the Oklahoma Tax Commission after\n\nJanuary 1, 1978. Such determination by the Commissioners of the\n\nLand Office may create a presumption that the evidence upon which\n\nthe Commissioners of the Land Office relied in reaching the\n\ndetermination of erroneous payment is correct. The Oklahoma Tax\n\nCommission shall not, however, be bound by the presumption of\n\ncorrectness but may, if the Oklahoma Tax Commission deems the\n\ncircumstances to warrant, present evidence in rebuttal thereof.\n\nC. Any person responsible for paying oil or gas royalty to the\n\nCommissioners of the Land Office who has, after January 1, 1978, and\n\nbefore January 1, 1989, paid or caused to be paid, or pays, or\n\ncauses to be paid, to the Oklahoma Tax Commission, gross production\n\ntax pursuant to Section 1001 of Title 68 of the Oklahoma Statutes,\n\npetroleum excise tax pursuant to Section 1101 of Title 68 of the\n\nOklahoma Statutes, excise tax on gas pursuant to Section 1103 of\n\nTitle 68 of the Oklahoma Statutes, or conservation excise tax\n\npursuant to Section 1108 of Title 68 of the Oklahoma Statutes, on\n\nsaid royalty, shall be liable to the Commissioners of the Land\n\nOffice for interest thereon, pursuant to the Oklahoma Statutes.\n\nNotwithstanding any other provision of the Oklahoma Statutes, such\n\nperson shall not be liable to the Commissioners of the Land Office\n\nfor penalties thereon.\n\nD. Any person responsible for paying oil or gas royalty to the\n\nCommissioners of the Land Office who has, on or after January 1,\n\n1989, paid or caused to be paid, or pays or causes to be paid, to\n\nthe Oklahoma Tax Commission, gross production tax pursuant to\n\nSection 1001 of Title 68 of the Oklahoma Statutes, petroleum excise\n\ntax pursuant to Section 1101 of Title 68 of the Oklahoma Statutes,\n\nexcise tax on gas pursuant to Section 1103 of Title 68 of the\n\nanuary 1,\n\n1989, paid or caused to be paid, or pays or causes to be paid, to\n\nthe Oklahoma Tax Commission, gross production tax pursuant to\n\nSection 1001 of Title 68 of the Oklahoma Statutes, petroleum excise\n\ntax pursuant to Section 1101 of Title 68 of the Oklahoma Statutes,\n\nexcise tax on gas pursuant to Section 1103 of Title 68 of the\n\nOklahoma Statutes, or conservation excise tax pursuant to Section\n\n1108 of Title 68 of the Oklahoma Statutes, on said royalty, shall be\n\nliable to the Commissioners of the Land Office for interest and\n\npenalties thereon, pursuant to the Oklahoma Statutes.\n\nE. The Oklahoma Tax Commission is hereby authorized to make\n\nrefund payments to the Commissioners of the Land Office pursuant to\n\nthe provisions of this act as though the Commissioners of the Land\n\nOffice were a taxpayer or tax remitter.\n\nF. Nothing in this act shall preclude the Commissioners of the\n\nLand Office from collecting royalty payments directly from their\n\nlessees or the designees of their lessees, other than as specified\n\nin this act.","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":"bdd7ce8f484374405687bc5c120913e26866d8f78db6edd1fea56a4c3c3732f2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1008","next":"us-ok/okla.-stat.-tit.-68-68-1009"},"notice":"GroundRules: Original legal text. Not legal advice."}