Oklahoma § 68-1015 - Refiners and processors to obtain permit - Bond - Failure
Full text of Oklahoma Oklahoma Statutes § 68-1015 — Refiners and processors to obtain permit - Bond - Failure, with citation guidance and answers to common questions.
§ 68-1015. Refiners and processors to obtain permit - Bond - Failure
to secure permit.
All persons operating refineries or processing plants engaged in
the business of refining or processing of oil or gas, upon which
there is paid or payable gross production tax, shall secure a permit
which shall be in the form of a license from the Tax Commission, by
making application upon forms prescribed by it, and the Tax
Commission may, at its option and discretion, require a bond from
any such person before the issuance of such permit; any bond
required herein by the Tax Commission shall be for the purpose of
indemnifying the State of Oklahoma against loss by reason of
nonpayment of gross production tax upon any oil or gas refined or
processed in such refineries or processing plants. In all cases
where such permit is not secured, the State of Oklahoma may
institute, upon relation of the Tax Commission, suit to restrain
such person from operating such refinery or processing plant, until
such permit is secured.
Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963. Renumbered from
§ 10-1015 by Laws 1965, c. 215, § 2. Amended by Laws 1985, c. 187,
§ 11, eff. Nov. 1, 1985; Laws 1992, c. 30, § 11, emerg. eff. March
30, 1992.
Oklahoma Statutes - Title 68. Revenue and Taxation
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-1015
What does Oklahoma Statutes § 68-1015 cover?
Section 68-1015 ("Refiners and processors to obtain permit - Bond - Failure") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-1015?
A common citation format is "Oklahoma Statutes § 68-1015" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-1015 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.