{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2851","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2851","heading":"Pipeline companies - Sworn statement or schedule","body":"A. Each pipeline company doing business in this state shall\n\nreturn to the Oklahoma Tax Commission a sworn statement or schedule\n\nas follows:\n\n1. The right-of-way and main line, giving the entire length of\n\nmain line in this and other states, showing the size of pipe and\n\nshowing the proportion in each city, school district, and county,\n\nand the total in this state;\n\n2. The total length of each lateral or branch line and the size\n\nof the pipe, together with the name of each city, school district,\n\nand county in which such lateral and branch lines are located;\n\n3. A complete list giving location as to city, school district\n\nor county of all pumping stations, storage depots, machine shops, or\n\nother buildings together with all machinery, tools, tanks and\n\nmaterial;\n\n4. A statement or schedule showing the amount of its authorized\n\ncapital stock and the number of shares into which the same is\n\ndivided; the amount of capital stock paid up; the market value of\n\nsuch stock, or if it has no market value, then the actual value\n\nthereof, and the total amount of outstanding bonded indebtedness;\n\nand\n\n5. A correct detailed statement of all other personal property,\n\nincluding oil in storage, and giving the location thereof.\n\nB. Notwithstanding the provisions of Section 205 of this title,\n\nthe Tax Commission shall provide the assessor for each county listed\n\nin the report, required by this section, schedules which detail\n\ndescriptions and corresponding values by taxing jurisdiction of all\n\npipeline company property listed in such reports to ensure that\n\nproperty is reported for, and resulting tax revenues are attributed\n\nto, the correct city, school district and county where taxable\n\nproperty is located.","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":"bbd5e3e892668e6c76b9755fef7fb8abbe52d195854462190eb3a3093475ac19","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2850","next":"us-ok/okla.-stat.-tit.-68-68-2851.2"},"notice":"GroundRules: Original legal text. Not legal advice."}