Article 10 - GROSS PRODUCTION TAX CODE
- Section 1001 - Gross production tax on asphalt, ores, oil and gas, and royalty interests - Exemptions
- Section 1001.1 - Property exempt from ad valorem taxation - Rules and regulations for determination
- Section 1001.2 - Definitions
- Section 1001.3 - [Repealed]
- Section 1001.3a - Economically at-risk oil or gas lease - Tax exemptions
- Section 1001.4 - Natural and casinghead gas marketing deduction - Costs - Rules
- Section 1001a - [Repealed]
- Section 1002 - Failure to make report of gross production
- Section 1003 - Tax on oil recovered or from unknown sources
- Section 1004 - Apportionment and use of proceeds of tax
- Section 1004a - [Repealed]
- Section 1005 - Reports by carriers of oil and gas transported - Refiners - Persons purchasing or storing oil - Delinquency dates - Penalties
- Section 1006 - Payment where ownership is in dispute - Assignment as security
- Section 1007 - Purchaser to withhold tax - Payment by purchaser
- Section 1008 - Refund of overpayments, duplicate payments and erroneous payments - Rebuttable presumptions
- Section 1008a - Refund of payments to Commissioners of the Land Office
- Section 1009 - [Effective Until 11/1/2024] Payment of tax - Due date - Delinquent taxes - Persons liable for tax - Election to report and pay tax - Payment upon basis of prevailing price - Payment pursuant to contract or agreement
- Section 1009 - [Effective 11/1/2024] Payment of tax - Due date - Delinquent taxes - Persons liable for tax - Election to report and pay tax - Payment upon basis of prevailing price - Payment pursuant to contract or agreement
- Section 1010 - Information in monthly report - Reporting numbers assigned by Tax Commission - Delinquencies - Allowance of semiannual reports
- Section 1010a - One-time payment of gross production tax - Reduction of bond - Delinquency - Reduction of amount of tax due on final return
- Section 1011 - Statements as to tax on settlements
- Section 1012 - Lien for tax - Liability not released by provision for payment
- Section 1013 - Rules and regulations - Bond - Licenses and permits - Reports - Logs, invoices and load tickets - Stops and inspections
- Section 1013a - Seller and purchaser to secure and retain invoice copies
- Section 1014 - Amended reports
- Section 1015 - Refiners and processors to obtain permit - Bond - Failure to secure permit
- Section 1015.1 - Oil reclamation - Permits
- Section 1016 - [Repealed]
- Section 1017 - Noncompliance by producers, refiners, processors or purchasers
- Section 1018 - Tax on uranium
- Section 1019 - Definitions
- Section 1020 - Application of Sections 1017 to 1020
- Section 1021 - Reports and collection - Apportionment
- Section 1022 - Conditional increase in value of natural gas - Handling and distribution of tax levied thereon
- Section 1023 - Downward adjustment of value of oil and gas - Refund of excess tax
- Section 1024 - Release of information - Costs - Civil and criminal liability - Disposition of funds - Examination of records and files - Construction with other sections