Oklahoma § 68-1005 - Reports by carriers of oil and gas transported - Refiners

§ 68-1005. Reports by carriers of oil and gas transported - Refiners

- Persons purchasing or storing oil - Delinquency dates – Penalties.

(a) Upon request of the Tax Commission, every railroad company,

pipeline or transportation company shall provide, upon forms

prescribed by it, any and all information relative to the

transportation of crude oil or gas subject to gross production tax,

that may be required to properly enforce the provisions of this

article; and such reports shall contain, along with other

information required, the name of shipper, amount of oil and gas

transported, point of receipt of shipment and point of destination.

The Tax Commission may require any such pipeline or transportation

company to install suitable measuring devices to enable such company

to include in such reports the quantity of oil or gas transported

within, into, out of, or across the State of Oklahoma.

(b) It shall be the duty of every person engaged in the

operation of a refinery for the processing of oil or gas in the

State of Oklahoma to furnish monthly to the Tax Commission, upon

forms prescribed by it, any and all information relative to the

amount of oil or gas subject to gross production tax that has been

processed by it during such monthly period, and oil on hand at the

close of such period, that may be required to properly enforce the

provisions of this article.

(c) It shall be the duty of every person engaged in the

selling, purchasing, treating or transporting of tank bottoms, pit

oil or liquid hydrocarbons from which petroleum oil is extracted, to

Oklahoma Statutes - Title 68. Revenue and Taxation

furnish monthly a report to the Tax Commission, upon forms

prescribed by it, any and all information relative to the selling,

purchasing, treating or transporting of all tank bottoms, pit oil or

liquid hydrocarbons that may be required to properly enforce the

provisions of this article.

(d) It shall be the duty of every person engaged in the

purchasing or storing of oil subject to gross production tax in the

State of Oklahoma to furnish monthly a report to the Tax Commission,

upon forms prescribed by it, showing the amount of such oil in

storage, giving, along with other information required, the

location, identity, character and capacity of the storage receptacle

in which such oil is stored.

(e) All reports required by this article shall become due on

the first day of each calendar month on all lead, zinc, jack,

copper, petroleum oil, tank bottoms, pit oil and liquid hydrocarbons

from which petroleum oil is extracted, natural gas or casinghead gas

produced in and saved during the preceding monthly period, and if

such reports are not received on or before the tenth day of the

calendar month following the month such reports become due, the

reports shall become delinquent. The failure of any person to

comply with the provisions of this section shall make any such

person liable for a penalty, in accordance with Section 1010 of this

title, for each day it shall fail or refuse to furnish such

statement or comply with the provisions of this article. Such

penalty may be recovered at the suit of the state, on relation of

the Tax Commission and shall be apportioned as other gross

production tax penalties.

Added by Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963.

Renumbered from § 10-1005 of this title by Laws 1965, c. 215, § 2.

Amended by Laws 1968, c. 341, § 1, emerg. eff. May 9, 1968; Laws

1979, c. 88, § 1, emerg. eff. April 24, 1979; Laws 1992, c. 30, § 5,

emerg. eff. March 31, 1992; Laws 2016, c. 114, § 2, eff. July 1,

2016.