Okla. Stat. tit. 68, § 68-1104
This is the official text of Okla. Stat. tit. 68, § 68-1104, 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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Due date of tax - Delinquency - Reports on leases
Official statutory text
(a) The tax provided for in Section 1101 and Section 1102 of
this Code shall become due on the first day of each calendar month
on all petroleum oil, natural gas and/or casinghead gas, produced in
the State of Oklahoma during the preceding monthly period, and if
the tax is not paid on or before the last day of the month when the
same becomes due, such tax shall become delinquent.
(b) Every person, firm, association, or corporation responsible
for paying or remitting the petroleum excise tax levied by this
article on the production from any lease shall file with the Tax
Commission a monthly report on each lease, regardless of sales or
purchases of production from said lease during the period, at the
same time and in the same manner as is required for the reporting of
the gross production tax.
this Code shall become due on the first day of each calendar month
on all petroleum oil, natural gas and/or casinghead gas, produced in
the State of Oklahoma during the preceding monthly period, and if
the tax is not paid on or before the last day of the month when the
same becomes due, such tax shall become delinquent.
(b) Every person, firm, association, or corporation responsible
for paying or remitting the petroleum excise tax levied by this
article on the production from any lease shall file with the Tax
Commission a monthly report on each lease, regardless of sales or
purchases of production from said lease during the period, at the
same time and in the same manner as is required for the reporting of
the gross production tax.
Status: in_force · Read it on the official government site
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