Okla. Stat. tit. 52, § 52-288.8A
This is the official text of Okla. Stat. tit. 52, § 52-288.8A, part of Oklahoma’s Stat. tit. 52, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 52,." Browse the sections below, each linked to its official government source.
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Levy of assessment - Remitting - Rate - Collection
Official statutory text
Oklahoma Statutes - Title 52. Oil and Gas Page 152
A. To fund the activities of the Oklahoma Energy Resources
Board, an assessment shall be levied in the amount of one-tenth of
one percent (1/10 of 1%) of the gross revenues received at the
wellhead for oil, natural gas, casinghead gas or condensate produced
from each well in the State of Oklahoma except for production exempt
from the payment of gross production tax pursuant to Section 1001 of
Title 68 of the Oklahoma Statutes.
B. The assessment 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 of Title 68 of the Oklahoma Statutes. Such assessment
shall be remitted to the Oklahoma Tax Commission in the same manner
as is provided by law for the payment of gross production tax.
Provided, the person remitting the assessment may remit cumulative
amounts of Twenty-five Dollars ($25.00) or less quarterly. To
defray the costs of receiving and depositing the assessments levied
by this section, the Oklahoma Tax Commission shall retain Two
Thousand Dollars ($2,000.00) per month of the assessments received
for deposit in the Oklahoma Tax Commission Revolving Fund created
pursuant to Section 113 of Title 68 of the Oklahoma Statutes. The
remaining monies received by the Oklahoma Tax Commission pursuant to
this section shall be deposited in the Energy Resources Revolving
Fund.
C. The Board shall be responsible for taking appropriate legal
actions to collect any assessment which is not paid or is not
properly paid. The Oklahoma Tax Commission shall not be responsible
for collecting any assessment not remitted to the Oklahoma Tax
Commission for deposit in the Energy Resources Revolving Fund. The
Oklahoma Tax Commission shall report to the Board any information it
obtains regarding failure of any person to properly pay the
assessment due, including any documentation it may have of such
failure.
A. To fund the activities of the Oklahoma Energy Resources
Board, an assessment shall be levied in the amount of one-tenth of
one percent (1/10 of 1%) of the gross revenues received at the
wellhead for oil, natural gas, casinghead gas or condensate produced
from each well in the State of Oklahoma except for production exempt
from the payment of gross production tax pursuant to Section 1001 of
Title 68 of the Oklahoma Statutes.
B. The assessment 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 of Title 68 of the Oklahoma Statutes. Such assessment
shall be remitted to the Oklahoma Tax Commission in the same manner
as is provided by law for the payment of gross production tax.
Provided, the person remitting the assessment may remit cumulative
amounts of Twenty-five Dollars ($25.00) or less quarterly. To
defray the costs of receiving and depositing the assessments levied
by this section, the Oklahoma Tax Commission shall retain Two
Thousand Dollars ($2,000.00) per month of the assessments received
for deposit in the Oklahoma Tax Commission Revolving Fund created
pursuant to Section 113 of Title 68 of the Oklahoma Statutes. The
remaining monies received by the Oklahoma Tax Commission pursuant to
this section shall be deposited in the Energy Resources Revolving
Fund.
C. The Board shall be responsible for taking appropriate legal
actions to collect any assessment which is not paid or is not
properly paid. The Oklahoma Tax Commission shall not be responsible
for collecting any assessment not remitted to the Oklahoma Tax
Commission for deposit in the Energy Resources Revolving Fund. The
Oklahoma Tax Commission shall report to the Board any information it
obtains regarding failure of any person to properly pay the
assessment due, including any documentation it may have of such
failure.
Status: in_force · Read it on the official government site
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