{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1010","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1010","heading":"Information in monthly report - Reporting numbers","body":"assigned by Tax Commission - Delinquencies - Allowance of semiannual\n\nreports.\n\nA. The tax provided for in Section 1001 et seq. of this title\n\nshall be paid to the Oklahoma Tax Commission.\n\nB. Except as otherwise provided in subsection G of this\n\nsection, every person responsible for paying or remitting the tax\n\nlevied by Section 1001 et seq. of this title on the production from\n\nany lease shall file with the Tax Commission a monthly report on\n\neach lease, under oath, on forms prescribed by the Tax Commission,\n\ngiving, with other information required, the following:\n\n1. The Tax Commission assigned production unit number,\n\nsubnumber and merge number, or, with the consent of the Tax\n\nCommission, the full description of the property by lease name,\n\nsubdivision of quarter section, section, township, and range, from\n\nwhich the oil or gas was produced, or both, as may be required by\n\nthe Tax Commission;\n\n2. The Tax Commission assigned company reporting numbers of the\n\nproducer and purchaser, or with the consent of the Tax Commission,\n\nthe company name;\n\n3. The gross amount of asphalt, ores bearing lead, zinc, jack\n\nor copper, oil or gas produced or purchased;\n\n4. The kind of mineral, oil, gas, or casinghead gas produced or\n\npurchased;\n\n5. The total value of the mineral oil, gas, or casinghead gas,\n\nat the time and place of production, including any and all premiums\n\npaid for the sale thereof, at the price paid, if purchased at the\n\ntime of production;\n\n6. If requested by the Tax Commission, the prevailing market\n\nprice of oil not sold at the time of production; and\n\n7. The amount of royalty payable on the production from the\n\nlease, if the royalty is claimed to be exempt from taxation by law,\n\nand the facts on which such claim of exemption is based and such\n\nother information pertaining to the claim as the Tax Commission may\n\nrequire.\n\nEach report required by the provisions of this section shall be\n\nfiled on separate forms as to product and county.\n\nC. No person shall engage in the mining or production within\n\nthis state of asphalt, ores bearing lead, zinc, jack or copper, oil\n\nor gas, prior to obtaining from the Tax Commission a Tax Commission\n\nassigned producer reporting number and a Tax Commission assigned\n\nproduction unit number, subnumber and merge number for each\n\nproducing lease. No person shall engage in the purchase of asphalt,\n\nores bearing lead, zinc, jack or copper, oil or gas from a producing\n\nlease prior to obtaining from the Tax Commission a Tax Commission\n\nassigned purchaser reporting number and the Tax Commission assigned\n\nproduction unit number, subnumber and merge number, of the lease\n\nfrom which the production is to be purchased.\n\n1. Every producer and purchaser shall make application, upon\n\nforms prescribed by the Tax Commission, for a Tax Commission\n\nassigned producer or purchaser reporting number prior to producing\n\nor purchasing production. Every producer shall obtain, by making\n\napplication upon forms prescribed by the Tax Commission, a Tax\n\nCommission assigned production unit number, subnumber and merge\n\nnumber for each lease from which lease production will be sold or\n\ndisposed before disposing of production from any lease in the state.\n\nProvided, however, the Tax Commission shall not approve any\n\napplication for a Tax Commission assigned producer or purchaser\n\nreporting number without proper confirmation that the applicant has\n\nposted the requisite surety documents with the Corporation\n\nCommission pursuant to Section 318.1 of Title 52 of the Oklahoma\n\nStatutes.\n\n2. Every producer or purchaser shall notify the Tax Commission\n\nwithin thirty (30) days of any changes of any producing lease in the\n\nstate as may be required by the Tax Commission. Provided, the Tax\n\nCommission may relieve producers and purchasers of their duty to\n\nfile the notification required by this paragraph if the Tax\nmission pursuant to Section 318.1 of Title 52 of the Oklahoma\n\nStatutes.\n\n2. Every producer or purchaser shall notify the Tax Commission\n\nwithin thirty (30) days of any changes of any producing lease in the\n\nstate as may be required by the Tax Commission. Provided, the Tax\n\nCommission may relieve producers and purchasers of their duty to\n\nfile the notification required by this paragraph if the Tax\n\nCommission determines that the notification is not necessary.\n\n3. Gross production tax reports from either the purchaser or\n\nproducer shall become due on the first day of each calendar month on\n\nall products subject to the tax levied by Section 1001 et seq. of\n\nthis title produced in and saved during the preceding monthly\n\nperiod. If such reports are not received by the Tax Commission on\n\nor before the twenty-fifth day of the second calendar month\n\nfollowing the month of production, the reports shall become\n\ndelinquent. Any requested or required amended report or any\n\nrequested information submitted in response to written demand for\n\ninformation which is not received by the Tax Commission on or before\n\nthirty (30) days after the mailing of the request or demand by the\n\nTax Commission or any of its employees shall be delinquent.\n\nD. Every person required to file such forms or reports or who\n\nhas been requested to file an amended report to provide information\n\nby written demand, or who has purchased oil or gas from a lease\n\nprior to being authorized by the Tax Commission to purchase\n\nproduction from such lease, will be subject to and may be assessed\n\nthe following penalties for each delinquency:\n\n1. Five Dollars ($5.00) per day for each Tax Commission\n\nassigned production unit number or subnumber or merge number or\n\nproduct code, upon which a form, report, amended report, or for\n\nwhich requested information in response to written demand is\n\ndelinquent and for each day from the date a purchaser buys\n\nproduction from a lease from which it is not authorized to purchase\n\nto the date the Tax Commission approves the purchaser to buy from\n\nsuch lease; provided, such penalty shall not be assessed for an\n\namount in excess of One Thousand Five Hundred Dollars ($1,500.00).\n\nThe penalties may be waived by the Tax Commission or its designee\n\nfor good cause shown; and\n\n2. If within twelve (12) months after a previous assessment of\n\npenalties as provided for by this section a subsequent delinquency\n\noccurs, penalties may be assessed at the rate of Ten Dollars\n\n($10.00) per day for each Tax Commission assigned production unit\n\nnumber or subnumber or merge number, or product code; provided such\n\npenalty shall not be assessed for an amount in excess of One\n\nThousand Five Hundred Dollars ($1,500.00). The penalty thereon may\n\nbe waived, in whole or in part, by the Tax Commission, for good\n\ncause shown.\n\nThe penalties prescribed herein shall be in addition to other\n\npenalties assessable by the Tax Commission pursuant to the laws of\n\nthis state. The penalties prescribed by this section may be\n\ncollected and shall be apportioned to the General Revenue Fund.\n\nE. Gross production tax forms reports, amended reports, or\n\nrequested information in response to written demands which are\n\nreceived by the Tax Commission on or after the time fixed for\n\ndelinquency, but which were mailed prior to the time fixed for\n\ndelinquency, shall be deemed to have been received by the Tax\n\nCommission before becoming delinquent. Postmark or registry or\n\ncertified receipt showing deposit in the U.S. mails shall be\n\nconclusive evidence of the date of mailing. Provided all\n\nremittances due under such reports or amended reports must be\n\nreceived by the Tax Commission on or before the date specified by\n\nlaw regardless of when mailed.\n\nF. In the event a person required to remit the tax levied by\n\nthe provisions of Section 1001 et seq. of this title becomes\n\ndelinquent in reporting or remitting the tax, or upon a\nconclusive evidence of the date of mailing. Provided all\n\nremittances due under such reports or amended reports must be\n\nreceived by the Tax Commission on or before the date specified by\n\nlaw regardless of when mailed.\n\nF. In the event a person required to remit the tax levied by\n\nthe provisions of Section 1001 et seq. of this title becomes\n\ndelinquent in reporting or remitting the tax, or upon a\n\ndetermination by the Tax Commission that the state may lose tax\n\nrevenues due to the difficulty of collecting same, the Tax\n\nCommission may require any person required to remit the tax to\n\nfurnish a sufficient cash deposit, bond, or other security in an\n\namount as will protect the tax revenues of this state.\n\nG. In lieu of monthly reporting, a royalty owner taking gas in\n\nkind for the royalty owner's own consumption who is responsible for\n\nremitting the tax levied by Section 1001 et seq. of this title may\n\nfile semiannual reports and remit taxes due thereunder to the Tax\n\nCommission on or before the first day of January and July of each\n\nyear for the preceding six-month period. If not received on or\n\nbefore the last day of such month, the report and tax shall be\n\ndelinquent.","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":"e3ef8792e7455867291eaa18ea6e8beecb322b7e0dfefd91aea219e07900aa08","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-101","next":"us-ok/okla.-stat.-tit.-68-68-1010a"},"notice":"GroundRules: Original legal text. Not legal advice."}