Okla. Admin. Code § 710:65-19-242
Current through Vol. 42, No. 7, December 16, 2024
All tangible personal property included in the sale of an oil, gas, disposal, or water well or of any pipeline is taxable. This includes any tangible personal property either above or below the earth's surface. All tangible personal property in a gas processing plant not directly used in processing is taxable.
Okla. Admin. Code § 710:65-19-242