Oklahoma § 68-1024 - Release of information - Costs - Civil and criminal

§ 68-1024. Release of information - Costs - Civil and criminal

liability - Disposition of funds - Examination of records and files

- Construction with other sections.

A. The Tax Commission may release to any person the volume of

production, during any specified available period of time, of any

substance taxable pursuant to the provisions of this article from

any lease lawfully plugged, pursuant to the laws of this state after

certification of the plugging by the Oklahoma Corporation

Commission.

B. The Tax Commission may release the lease name, legal

description, Oklahoma Tax Commission assigned production unit number

for any lease or unit in this state and the Oklahoma Tax Commission

assigned purchaser or producer reporting number and purchaser or

producer name to any person.

C. The Tax Commission may release the volume of production,

producing formation and well classification, active or inactive, on

a lease by lease basis to any person.

D. The Tax Commission shall release information provided in the

Reclaimer's and Transporters Monthly Tax Report of Lease Production

Stored and Sold, OTC Form 323A-7-81, or any form succeeding this

form, to any person.

E. The Tax Commission shall release the following information

to any person executing an affidavit, under penalty of perjury,

declaring that they are an interest owner in the well, lease or unit

for which the information is requested:

1. The gross, exempt and net volumes and values of production,

tax reimbursements, additional values and taxes remitted thereon,

during any available period of time of any substance taxable

pursuant to the provisions of this article or the Petroleum Excise

Tax of this state.

Oklahoma Statutes - Title 68. Revenue and Taxation

2. The lease name, legal description, industry or company well

or lease unique number, Oklahoma Tax Commission assigned production

unit number for any lease or unit in this state and the Oklahoma Tax

Commission assigned purchaser or producer reporting number and

purchaser or producer name.

3. The producing formation and well classification, active or

inactive, on a lease by lease basis and if available, on a well by

well basis, and British Thermal Unit content, NGPA classification,

gas code, gravity, tier, category and oil class.

F. It is specifically provided that:

1. The Tax Commission shall establish a schedule of costs for

the furnishing of the information in accordance with the provisions

of subsections A and B of this section and shall collect such costs;

2. No civil or criminal liability shall attach to any member of

the Tax Commission, or to any agents, servants, or employees of the

Tax Commission for any error or omission in the preparation and

publication of the requested information;

3. No costs shall be charged to the Oklahoma Corporation

Commission Oil and Gas Conservation Division or Energy Conservation

Services Division or to the Oklahoma Geological Survey for

examination of the files and records of the Tax Commission; and

4. All funds collected pursuant to the provisions of this

section shall be paid to the State Treasury and deposited to the

credit of the Tax Commission Revolving Fund.

G. In addition to the information which may be released

pursuant to subsections A, B and C of this section, a duly

authorized agent of the Oklahoma Corporation Commission Oil and Gas

Conservation Division or Energy Conservation Services Division or of

the Oklahoma Geological Survey may examine necessary records and

files of the Tax Commission relating to the gross production tax for

the purpose of estimating or forecasting reserves or production of

oil or gas. Such examination shall be limited to information of

volume of production, producing formation and well classification,

active or inactive, on a lease by lease basis.

H. A duly authorized agent of the Commissioners of the Land

Office may examine necessary records and files of the Tax Commission

relating to the gross production tax for the purpose of determining

the amount of erroneous payment of gross production tax made to the

Oklahoma Tax Commission after January 1, 1978.

I. The provisions of this section shall be exceptions to the

provisions of Sections 205 and 205.1 of this title and those

sections shall be strictly construed against the disclosure of any

other information contained in the records and files of the Tax

Commission except as otherwise provided by law.

J. Any violation of the provisions of this section shall

constitute a misdemeanor and shall be punishable as provided for in

Section 205 of this title.

Oklahoma Statutes - Title 68. Revenue and Taxation

Added by Laws 1979, c. 100, § 1. Amended by Laws 1981, c. 76, § 1;

Laws 1983, c. 107, § 1, eff. Nov. 1, 1983; Laws 1986, c. 223, § 40,

operative July 1, 1986; Laws 1988, c. 281, § 20, operative July 1,

1988; Laws 1990, c. 310, § 4, eff. Sept. 1, 1990; Laws 1991, c. 224,

§ 2, emerg. eff. May 23, 1991; Laws 1992, c. 30, § 13, emerg. eff.

March 30, 1992; Laws 1992, c. 392, § 2, emerg. eff. June 9, 1992;

Laws 2013, c. 277, § 2, eff. Nov. 1, 2013.