Okla. Stat. tit. 52, § 52-288.5D

A. To fund the activities of the Committee for Sustaining

Oklahoma's Energy Resources for the purpose of encouraging and

funding research and development of new technologies in the oil and

natural gas industry and to support activities relating to

marginally producing oil and gas wells, a fee shall be levied in the

amount of thirty-five hundredths of one cent ($0.0035) on each

barrel of petroleum liquid and fifteen thousandths of one cent

($0.00015) on each one thousand (1,000) cubic feet (Mcf) of natural

gas, including casinghead gas, produced from each well in the State

of Oklahoma except for oil and gas production exempt from the

payment of gross production tax pursuant to Section 1001 of Title 68

of the Oklahoma Statutes.

B. The fee levied by subsection A of this section shall be

deducted from the proceeds of production by the person remitting

gross production tax to the Oklahoma Tax Commission pursuant to

Section 1001 et seq. of Title 68 of the Oklahoma Statutes. The fee

shall be remitted to the Tax Commission in the same manner as is

provided by law for the payment of gross production tax. However,

the fee shall not be required to be paid until the accrued amount

due from any person required to remit the fee reaches Twenty-five

Dollars ($25.00), except that any amount accrued for any calendar

year shall be paid by January 31st of the following year. To defray

the costs of receiving and depositing the fees levied by this

section, the Tax Commission shall retain three percent (3%) of the

fees received for deposit into the Oklahoma Tax Commission Revolving

Fund created pursuant to Section 113 of Title 68 of the Oklahoma

Statutes. The remaining monies received by the Tax Commission

pursuant to this section shall be deposited in the Sustaining

Oklahoma's Energy Resources Revolving Fund created by Section 288.5B

of this title.

C. The Committee for Sustaining Oklahoma's Energy Resources

shall be responsible for taking appropriate and necessary actions to

collect any fee which is not paid or is not properly paid. The Tax

Commission shall not be responsible for collecting any fee not

remitted to the Tax Commission for deposit into the Sustaining

Oklahoma's Energy Resources Revolving Fund. The Tax Commission

shall report to the Committee for Sustaining Oklahoma's Energy

Resources any information it obtains regarding failure of any person

to properly pay the fee due, including any documentation it may have

of the failure.

D. The Tax Commission shall promulgate rules to establish

procedures and forms necessary for the remittance of the fee levied

by this section.

E. The Committee for Sustaining Oklahoma's Energy Resources or

any successor committee shall be prohibited from utilizing any funds

Oklahoma Statutes - Title 52. Oil and Gas Page 150

collected through the assessment authorized by this section for the

purpose of influencing governmental action or policy, with the

exception of recommending amendments to Section 288.1 et seq. of

this title. The Committee shall be authorized to respond to any

request for information from the Governor, any members of the

Legislature, any public official or state agency.