Okla. Admin. Code § 165:10-21-103
Current through Vol. 42, No. 4, November 1, 2024
On and after July 1, 2022, persons entitled to exemption from the gross production tax based upon production from qualifying oil, gas, or oil and gas wells shall only be entitled to either an exemption granted pursuant to 68 O.S. § 1001(D) or 68 O.S. § 1001(E). Provided, however, expiration of an exemption available for production from a qualifying well pursuant to 68 O.S. § 1001(E) does not prohibit any person from qualifying for the exemption in 68 O.S. § 1001(D).
Okla. Admin. Code § 165:10-21-103