Okla. Stat. tit. 68, § 68-1102
This is the official text of Okla. Stat. tit. 68, § 68-1102, 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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Excise tax on gas - Additional tax
Official statutory text
A. Prior to July 1, 2026, and as provided in Section 1103.1 of
this title, there is hereby levied, in addition to the gross
production tax, an excise tax equal to ninety-five one thousandths
of one percent (.095 of 1%) of the gross value of all natural gas
and/or casinghead gas produced in this state which is subject to
gross production tax in this state. Such excise tax of ninety-five
one thousandths of one percent (.095 of 1%) of the gross value shall
be reported to and collected by the Tax Commission at the same time
and in the same manner as is provided by law for the collection of
gross production tax on natural gas and/or casinghead gas, and this
excise tax shall apply in all cases where the gross production tax
provided for by law applies to the production of natural gas and/or
casinghead gas. The excise tax shall be paid by the purchaser, who
is hereby authorized to deduct in making settlement with the
producer and/or royalty owner the amount of tax so paid; provided,
however, that if such natural gas and/or casinghead gas is retained
by the producer, then the tax shall be paid by the producer, who
shall have the right to deduct the amount of tax so paid on royalty
gas at the time of settlement with the royalty owner.
The provisions of this subsection shall terminate on June 30,
2026.
B. Beginning on July 1, 2026, there is hereby levied, in
addition to the gross production tax, an excise tax equal to eighty-
five one thousandths of one percent (.085 of 1%) of the gross value
of all natural gas and/or casinghead gas produced in this state
which is subject to gross production tax in this state. Such excise
tax of eighty-five one thousandths of one percent (.085 of 1%) of
the gross value shall be reported to and collected by the Tax
Commission at the same time and in the same manner as is provided by
law for the collection of gross production tax on natural gas and/or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 409
casinghead gas, and this excise tax shall apply in all cases where
the gross production tax provided for by law applies to the
production of natural gas and/or casinghead gas. The excise tax
shall be paid by the purchaser, who is hereby authorized to deduct
in making settlement with the producer and/or royalty owner the
amount of tax so paid; provided, however, that if such natural gas
and/or casinghead gas is retained by the producer, then the tax
shall be paid by the producer, who shall have the right to deduct
the amount of tax so paid on royalty gas at the time of settlement
with the royalty owner.
this title, there is hereby levied, in addition to the gross
production tax, an excise tax equal to ninety-five one thousandths
of one percent (.095 of 1%) of the gross value of all natural gas
and/or casinghead gas produced in this state which is subject to
gross production tax in this state. Such excise tax of ninety-five
one thousandths of one percent (.095 of 1%) of the gross value shall
be reported to and collected by the Tax Commission at the same time
and in the same manner as is provided by law for the collection of
gross production tax on natural gas and/or casinghead gas, and this
excise tax shall apply in all cases where the gross production tax
provided for by law applies to the production of natural gas and/or
casinghead gas. The excise tax shall be paid by the purchaser, who
is hereby authorized to deduct in making settlement with the
producer and/or royalty owner the amount of tax so paid; provided,
however, that if such natural gas and/or casinghead gas is retained
by the producer, then the tax shall be paid by the producer, who
shall have the right to deduct the amount of tax so paid on royalty
gas at the time of settlement with the royalty owner.
The provisions of this subsection shall terminate on June 30,
2026.
B. Beginning on July 1, 2026, there is hereby levied, in
addition to the gross production tax, an excise tax equal to eighty-
five one thousandths of one percent (.085 of 1%) of the gross value
of all natural gas and/or casinghead gas produced in this state
which is subject to gross production tax in this state. Such excise
tax of eighty-five one thousandths of one percent (.085 of 1%) of
the gross value shall be reported to and collected by the Tax
Commission at the same time and in the same manner as is provided by
law for the collection of gross production tax on natural gas and/or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 409
casinghead gas, and this excise tax shall apply in all cases where
the gross production tax provided for by law applies to the
production of natural gas and/or casinghead gas. The excise tax
shall be paid by the purchaser, who is hereby authorized to deduct
in making settlement with the producer and/or royalty owner the
amount of tax so paid; provided, however, that if such natural gas
and/or casinghead gas is retained by the producer, then the tax
shall be paid by the producer, who shall have the right to deduct
the amount of tax so paid on royalty gas at the time of settlement
with the royalty owner.
Status: in_force · Read it on the official government site
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