{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1021","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1021","heading":"Reports and collection - Apportionment","body":"The gross production tax levied by the preceding section shall\n\nbe reported to and collected by the Tax Commission at the same time\n\nand in the same manner as is now provided by law for the collection\n\nof gross production tax on ore. Upon being collected the taxes\n\nshall be apportioned precisely like taxes collected under Sections\n\n1001-1016 of this Code. On ores sold at the time of production, the\n\ntax thereon shall be paid by the producer, who is hereby authorized\n\nto deduct in making settlement with the producer and/or royalty\n\nowner the amount of tax so paid; provided, that in the event ore on\n\nwhich such tax becomes due is not sold at the time of production,\n\nbut is retained by the producer, the tax on such ore not so sold\n\nshall be paid by the producer for himself, including the tax due on\n\nroyalty ore not sold; provided, further, that in settlement with the\n\nroyalty owner, such producer shall have the right to deduct the\n\namount of tax so paid on royalty ore, or to deduct therefrom royalty\n\nore equivalent in value at the time such tax becomes due with the\n\namount of tax paid.","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":"1ab6fe62994f23e77720bde4f56396fc9dfb5dfcb0d7b3239d56545a6b281e3f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1020","next":"us-ok/okla.-stat.-tit.-68-68-1022"},"notice":"GroundRules: Original legal text. Not legal advice."}