us-ok/stat
Okla. Stat. tit. 68, § 1002
Failure to make report of gross production
# 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.
# 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.
Amendment history
Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963. Renumbered from § 10-1002 by Laws 1965, c. 215, § 2. Amended by Laws 1965, c. 346, § 1, emerg. eff. June 28, 1965; Laws 1992, c. 30, § 3, emerg. eff. March 30, 1992; Laws 2016, c. 328, §3.
Source: view the official text
Nearby sections (25 sections)
- 822 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 823 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 824 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 825 · Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6,…
- 826 · Repealed by Laws 2004, c. 535, § 16, eff.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- 827 · Repealed by Laws 2004, c. 535, § 17, eff.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- 1001.3 · Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 8, eff.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- 1004a · Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 7, emerg.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
- 1009 · Payment of tax - Due date - Delinquent taxes - Persons liable…
- 1010 · Information in monthly report - Reporting numbers assigned by…
- 1010a · One-time payment of gross production tax - Reduction of bond -…
- 1011 · Statements as to tax on settlements