{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1104","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1104","heading":"Due date of tax - Delinquency - Reports on leases","body":"(a) The tax provided for in Section 1101 and Section 1102 of\n\nthis Code shall become due on the first day of each calendar month\n\non all petroleum oil, natural gas and/or casinghead gas, produced in\n\nthe State of Oklahoma during the preceding monthly period, and if\n\nthe tax is not paid on or before the last day of the month when the\n\nsame becomes due, such tax shall become delinquent.\n\n(b) Every person, firm, association, or corporation responsible\n\nfor paying or remitting the petroleum excise tax levied by this\n\narticle on the production from any lease shall file with the Tax\n\nCommission a monthly report on each lease, regardless of sales or\n\npurchases of production from said lease during the period, at the\n\nsame time and in the same manner as is required for the reporting of\n\nthe gross production tax.","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":"3681e50599a3c88579348e465bf1c392df17abd343351344d89d0bc76157d6e7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1103.1","next":"us-ok/okla.-stat.-tit.-68-68-1105"},"notice":"GroundRules: Original legal text. Not legal advice."}