Okla. Admin. Code § 710:45-1-2
The following words and terms, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Brine" means subterranean saltwater and all its constituent parts and chemical substances therein contained, including, but not limited to bromine, magnesium, potassium, lithium, boron, chlorine, iodine, calcium, strontium, sodium, sulphur, barium, or other chemical substances produced with or separated from such saltwater. Brine produced as an incident to the production of oil or gas, unless such brine is saved or sold for the purposes of removing chemical substances therefrom, shall not be considered brine for the purposes of this Chapter.
"Brine lease" means any Oklahoma Tax Commission assigned production unit number for the purpose of reporting solution gas produced as the result of the production of brine and injection of effluent.
"First purchaser" means any person who purchases or is entitled to purchase any product subject to the Oklahoma gross production tax from the producer or operator of a lease located in this state.
"Gas lease" means any Oklahoma Tax Commission assigned production unit number with a gas to oil production ratio of fifteen thousand (15,000) cubic feet of natural gas or more to one (1) barrel of oil.
"Gas lift" means any method of lifting liquid to the surface by injecting gas into the well bore from which production is obtained.
"Gross value of the production" means the gross proceeds realized from the first sale of such production, including the actual cash value and all premiums otherwise given to or reserved for the producer and all interest owners of such production, without any deduction for costs whatsoever.
"Month" means calendar month, the period from the first day of the month to the last day, according to the established order of the division of time into years, months, weeks and days commonly recognized in the United States.
"Oil lease" means any Oklahoma Tax Commission assigned production unit number with a gas to oil production ratio of less than fifteen thousand (15,000) cubic feet of natural gas to one (1) barrel of oil.
"Operator" means the person who is duly authorized and in charge of the development of a lease or the operation of a producing property.
"Person" means any person, firm, association, corporation or other legal entity.
"Solution gas" means all gas produced from brine wells from the brine common source of supply within the unit area. [See: 68 O.S. §1001.2]
Okla. Admin. Code § 710:45-1-2