{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1024","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1024","heading":"Release of information - Costs - Civil and criminal","body":"liability - Disposition of funds - Examination of records and files\n\n- Construction with other sections.\n\nA. The Tax Commission may release to any person the volume of\n\nproduction, during any specified available period of time, of any\n\nsubstance taxable pursuant to the provisions of this article from\n\nany lease lawfully plugged, pursuant to the laws of this state after\n\ncertification of the plugging by the Oklahoma Corporation\n\nCommission.\n\nB. The Tax Commission may release the lease name, legal\n\ndescription, Oklahoma Tax Commission assigned production unit number\n\nfor any lease or unit in this state and the Oklahoma Tax Commission\n\nassigned purchaser or producer reporting number and purchaser or\n\nproducer name to any person.\n\nC. The Tax Commission may release the volume of production,\n\nproducing formation and well classification, active or inactive, on\n\na lease by lease basis to any person.\n\nD. The Tax Commission shall release information provided in the\n\nReclaimer's and Transporters Monthly Tax Report of Lease Production\n\nStored and Sold, OTC Form 323A-7-81, or any form succeeding this\n\nform, to any person.\n\nE. The Tax Commission shall release the following information\n\nto any person executing an affidavit, under penalty of perjury,\n\ndeclaring that they are an interest owner in the well, lease or unit\n\nfor which the information is requested:\n\n1. The gross, exempt and net volumes and values of production,\n\ntax reimbursements, additional values and taxes remitted thereon,\n\nduring any available period of time of any substance taxable\n\npursuant to the provisions of this article or the Petroleum Excise\n\nTax of this state.\n\n2. The lease name, legal description, industry or company well\n\nor lease unique number, Oklahoma Tax Commission assigned production\n\nunit number for any lease or unit in this state and the Oklahoma Tax\n\nCommission assigned purchaser or producer reporting number and\n\npurchaser or producer name.\n\n3. The producing formation and well classification, active or\n\ninactive, on a lease by lease basis and if available, on a well by\n\nwell basis, and British Thermal Unit content, NGPA classification,\n\ngas code, gravity, tier, category and oil class.\n\nF. It is specifically provided that:\n\n1. The Tax Commission shall establish a schedule of costs for\n\nthe furnishing of the information in accordance with the provisions\n\nof subsections A and B of this section and shall collect such costs;\n\n2. No civil or criminal liability shall attach to any member of\n\nthe Tax Commission, or to any agents, servants, or employees of the\n\nTax Commission for any error or omission in the preparation and\n\npublication of the requested information;\n\n3. No costs shall be charged to the Oklahoma Corporation\n\nCommission Oil and Gas Conservation Division or Energy Conservation\n\nServices Division or to the Oklahoma Geological Survey for\n\nexamination of the files and records of the Tax Commission; and\n\n4. All funds collected pursuant to the provisions of this\n\nsection shall be paid to the State Treasury and deposited to the\n\ncredit of the Tax Commission Revolving Fund.\n\nG. In addition to the information which may be released\n\npursuant to subsections A, B and C of this section, a duly\n\nauthorized agent of the Oklahoma Corporation Commission Oil and Gas\n\nConservation Division or Energy Conservation Services Division or of\n\nthe Oklahoma Geological Survey may examine necessary records and\n\nfiles of the Tax Commission relating to the gross production tax for\n\nthe purpose of estimating or forecasting reserves or production of\n\noil or gas. Such examination shall be limited to information of\n\nvolume of production, producing formation and well classification,\n\nactive or inactive, on a lease by lease basis.\n\nH. A duly authorized agent of the Commissioners of the Land\n\nOffice may examine necessary records and files of the Tax Commission\n\nrelating to the gross production tax for the purpose of determining\nes or production of\n\noil or gas. Such examination shall be limited to information of\n\nvolume of production, producing formation and well classification,\n\nactive or inactive, on a lease by lease basis.\n\nH. A duly authorized agent of the Commissioners of the Land\n\nOffice may examine necessary records and files of the Tax Commission\n\nrelating to the gross production tax for the purpose of determining\n\nthe amount of erroneous payment of gross production tax made to the\n\nOklahoma Tax Commission after January 1, 1978.\n\nI. The provisions of this section shall be exceptions to the\n\nprovisions of Sections 205 and 205.1 of this title and those\n\nsections shall be strictly construed against the disclosure of any\n\nother information contained in the records and files of the Tax\n\nCommission except as otherwise provided by law.\n\nJ. Any violation of the provisions of this section shall\n\nconstitute a misdemeanor and shall be punishable as provided for in\n\nSection 205 of this title.","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":"1e4612c5fc0b17fcfbf431e59b621b1a6d294ec23870a80574a925939fa56a44","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1023","next":"us-ok/okla.-stat.-tit.-68-68-103"},"notice":"GroundRules: Original legal text. Not legal advice."}