us-ok/stat
Okla. Stat. tit. 68, § 1001.2
Definitions
As used in this article:
# (a)
"Gas" means natural gas or casinghead gas. The terms gas, natural gas or casinghead gas when used in this article are interchangeable, and any provisions relating to any one of these shall relate to all gas, natural gas or casinghead gas;
# (b)
"Lease" means a spaced unit, a separately metered formation within the spaced unit, or each tract within a Corporation Commission approved unitization, or a lease which, for tax reporting purposes, has been assigned a production unit number;
# (c)
"Oil" means petroleum or other crude or mineral oil; and
# (d)
"Person" means any natural person, firm, partnership, joint venture, association, limited liability company, corporation, estate, trust, and any other group or combination acting as a unit.
Amendment history
Added by Laws 1992, c. 30, § 2, emerg. eff. March 30, 1992. Amended by Laws 1993, c. 366, § 36, eff. Sept. 1, 1993.
Source: view the official text
Nearby sections (25 sections)
- 818 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 819 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 820 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 821 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 822 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 823 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 824 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 825 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 826 · Repealed by Laws 2004, c. 535, § 16, eff. Nov. 1, 2004
- 827 · Repealed by Laws 2004, c. 535, § 17, eff. Nov. 1, 2004
- 1001 · Gross production tax on asphalt, ores, oil and gas, and royalty…
- 1001.1 · Property exempt from ad valorem taxation - Rules and…
- 1001.2 · Definitions
- 1001.3 · Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 8, eff. Jan. 1,…
- 1001.3a · Economically at-risk oil or gas lease - Tax exemptions
- 1001.4 · Natural and casinghead gas marketing deduction – Costs - Rules
- 1002 · Failure to make report of gross production
- 1003 · Tax on oil recovered or from unknown sources
- 1004 · Apportionment and use of proceeds of tax
- 1004a · Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 7, emerg. eff.…
- 1005 · Reports by carriers of oil and gas transported - Refiners -…
- 1006 · Payment where ownership is in dispute - Assignment as security
- 1007 · Purchaser to withhold tax - Payment by purchaser
- 1008 · Refund of overpayments, duplicate payments and erroneous…
- 1008a · Refund of payments to Commissioners of the Land Office