Okla. Stat. tit. 68, § 68-1019
This is the official text of Okla. Stat. tit. 68, § 68-1019, 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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Definitions
Official statutory text
The following words, terms and phrases shall when used in
Sections 1017 through 1020, except where the context clearly
indicates a different meaning, have the following meaning:
(a) The word "Tax Commission" shall mean the Oklahoma Tax
Commission.
(b) The word "person" shall mean and include an individual, a
limited liability company, a corporation, a trust and any other
entity recognized as such under the laws of the State of Oklahoma.
(c) The word "ore" or "ores" shall mean and include alluvium
soil or earth or any sedimentary formation or rocks, or intrusive or
igneous dike, vein, or fissure, or any liquid substance or matter
which bears uranium, thorium, and any other fissionable material
together with vanadium, manganese, and nonfissionable materials
associated with fissionable materials or which bear tin, vanadium,
molybdenum, bismuth and any other metal or mineral, excepting coal
only, provided a tax is not levied in connection therewith under the
Gross Production Act referred to in Section 1001 hereof.
(d) The word "uranium" shall mean and include uranium, thorium,
and any other fissionable material together with vanadium,
manganese, and nonfissionable materials associated with fissionable
materials, also tin, vanadium, molybdenum, bismuth and any other
metal or mineral, excepting coal only, provided a tax is not levied
in connection therewith under Sections 1001 - 1016 of this Code.
(e) The words "gross value" mean the value of ore immediately
after being mined or produced, therefore, the amount received or the
amount that could or should have been received for ore if sold,
including any and all premiums, inducement payments, bonus payments,
or subsidies. In case ore is sold under circumstances where the
sales price does not represent the cash price thereof prevailing for
ore of like kinds, character or quality in the area from which the
ore is produced, the Tax Commission may require the tax to be paid
Oklahoma Statutes - Title 68. Revenue and Taxation Page 402
upon the basis of the prevailing price then being paid at the time
of production thereof in said area for ore of like kind, quality and
character.
Sections 1017 through 1020, except where the context clearly
indicates a different meaning, have the following meaning:
(a) The word "Tax Commission" shall mean the Oklahoma Tax
Commission.
(b) The word "person" shall mean and include an individual, a
limited liability company, a corporation, a trust and any other
entity recognized as such under the laws of the State of Oklahoma.
(c) The word "ore" or "ores" shall mean and include alluvium
soil or earth or any sedimentary formation or rocks, or intrusive or
igneous dike, vein, or fissure, or any liquid substance or matter
which bears uranium, thorium, and any other fissionable material
together with vanadium, manganese, and nonfissionable materials
associated with fissionable materials or which bear tin, vanadium,
molybdenum, bismuth and any other metal or mineral, excepting coal
only, provided a tax is not levied in connection therewith under the
Gross Production Act referred to in Section 1001 hereof.
(d) The word "uranium" shall mean and include uranium, thorium,
and any other fissionable material together with vanadium,
manganese, and nonfissionable materials associated with fissionable
materials, also tin, vanadium, molybdenum, bismuth and any other
metal or mineral, excepting coal only, provided a tax is not levied
in connection therewith under Sections 1001 - 1016 of this Code.
(e) The words "gross value" mean the value of ore immediately
after being mined or produced, therefore, the amount received or the
amount that could or should have been received for ore if sold,
including any and all premiums, inducement payments, bonus payments,
or subsidies. In case ore is sold under circumstances where the
sales price does not represent the cash price thereof prevailing for
ore of like kinds, character or quality in the area from which the
ore is produced, the Tax Commission may require the tax to be paid
Oklahoma Statutes - Title 68. Revenue and Taxation Page 402
upon the basis of the prevailing price then being paid at the time
of production thereof in said area for ore of like kind, quality and
character.
Status: in_force · Read it on the official government site
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