Okla. Stat. tit. 68, § 68-1002
This is the official text of Okla. Stat. tit. 68, § 68-1002, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Failure to make report of gross production
Official statutory text
A. If any person shall fail to make the report of the gross
production of any mine or oil or gas well, upon which a gross
production tax is levied, within the time prescribed by law for such
report it shall be the duty of the Tax Commission to examine the
books, records and files of such person to ascertain the amount and
value of such production and to compute the tax thereon.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 368
B. The Oklahoma Tax Commission is hereby directed to enhance
agency efforts to ensure the proper reporting and collection of
gross production taxes. Such efforts may include the use of
enhanced technology to ensure that all production is accurately
reported and the auditing of claims for refunds or rebates to verify
the accuracy of the claims filed.
production of any mine or oil or gas well, upon which a gross
production tax is levied, within the time prescribed by law for such
report it shall be the duty of the Tax Commission to examine the
books, records and files of such person to ascertain the amount and
value of such production and to compute the tax thereon.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 368
B. The Oklahoma Tax Commission is hereby directed to enhance
agency efforts to ensure the proper reporting and collection of
gross production taxes. Such efforts may include the use of
enhanced technology to ensure that all production is accurately
reported and the auditing of claims for refunds or rebates to verify
the accuracy of the claims filed.
Status: in_force · Read it on the official government site
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