{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1019","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1019","heading":"Definitions","body":"The following words, terms and phrases shall when used in\n\nSections 1017 through 1020, except where the context clearly\n\nindicates a different meaning, have the following meaning:\n\n(a) The word \"Tax Commission\" shall mean the Oklahoma Tax\n\nCommission.\n\n(b) The word \"person\" shall mean and include an individual, a\n\nlimited liability company, a corporation, a trust and any other\n\nentity recognized as such under the laws of the State of Oklahoma.\n\n(c) The word \"ore\" or \"ores\" shall mean and include alluvium\n\nsoil or earth or any sedimentary formation or rocks, or intrusive or\n\nigneous dike, vein, or fissure, or any liquid substance or matter\n\nwhich bears uranium, thorium, and any other fissionable material\n\ntogether with vanadium, manganese, and nonfissionable materials\n\nassociated with fissionable materials or which bear tin, vanadium,\n\nmolybdenum, bismuth and any other metal or mineral, excepting coal\n\nonly, provided a tax is not levied in connection therewith under the\n\nGross Production Act referred to in Section 1001 hereof.\n\n(d) The word \"uranium\" shall mean and include uranium, thorium,\n\nand any other fissionable material together with vanadium,\n\nmanganese, and nonfissionable materials associated with fissionable\n\nmaterials, also tin, vanadium, molybdenum, bismuth and any other\n\nmetal or mineral, excepting coal only, provided a tax is not levied\n\nin connection therewith under Sections 1001 - 1016 of this Code.\n\n(e) The words \"gross value\" mean the value of ore immediately\n\nafter being mined or produced, therefore, the amount received or the\n\namount that could or should have been received for ore if sold,\n\nincluding any and all premiums, inducement payments, bonus payments,\n\nor subsidies. In case ore is sold under circumstances where the\n\nsales price does not represent the cash price thereof prevailing for\n\nore of like kinds, character or quality in the area from which the\n\nore is produced, the Tax Commission may require the tax to be paid\n\nupon the basis of the prevailing price then being paid at the time\n\nof production thereof in said area for ore of like kind, quality and\n\ncharacter.","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":"6e873b5ff1e6dcaee1f1fb158ae06e3851abe8eb885649631550e27d9f27fec8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1018","next":"us-ok/okla.-stat.-tit.-68-68-102"},"notice":"GroundRules: Original legal text. Not legal advice."}