Okla. Admin. Code § 710:45-3-11

Current through Vol. 42, No. 4, November 1, 2024

Section 710:45-3-11 - Minimum requirements for making claims for rebates, refunds, or credits

(a)General provisions. Adjustments to gross production taxes previously paid may be made by filing a claim for refund or by claiming credit on a subsequent return. In either case, the claim must include the information and conform to the procedures described in this Section. All claims for refund or credits taken remain subject to audit.

(b)Exclusions. Procedures to be followed in computing, documenting, and claiming the gas lift exclusion and the frac oil exclusion used in qualified well completions may be found in Part 3 of Subchapter 9 of this Chapter.

(c)Claims for refund. Claims for refunds of gross production tax must include the information and conform to the procedures described in this subsection.

(1)Claims filed within twelve months of production. Claims for refund of gross production tax which are filed within the twelve-month period immediately following the month of production to which the claim pertains, must include:

(A) A letter stating the reason for the request, amount requested, by gross production tax and petroleum excise tax, the period of time covered, and the Oklahoma Tax Commission's assigned production unit numbers; and,

(B) Amended reports (Type 3) for each month, county, and product code. The amended report must note the "As Paid" volumes, values, and taxes; followed by entries reflecting "Should Have Paid" volumes, values, and taxes; and page totals must accurately support the amount of the refund request.

(2)Claims not filed within twelve months of production. Claims for refund of gross production tax not postmarked within the twelve-month period immediately following the month of production to which the claim pertains, must include:

(A) A letter stating the reason for the request, amount requested, by gross production tax and petroleum excise tax, the period of time covered, and the Oklahoma Tax Commission's assigned production unit numbers;

(B) Original source documents, provided to the operator, which may include, but not be limited to: run, settlement, purchase, sales, or metered volume statements, frac affidavits, frac invoices, check stubs, worksheets, pricing bulletins, and any information necessary to verify an exemption, such as BLM lease numbers. Original and all correcting statements pursuant to the claim for refund must be submitted;

(C) Amended reports (Type 3) for each month, county, and product code, reversing the "As Paid" volumes, values, and taxes, then entering the "Should Have Paid" volumes, values, and taxes. Page totals must reflect the amount of the refund request; and,

(D) All supporting documentation required by statute or Commission rules.

(d)Claims for credit. For claims pertaining to production months July 2002 and later, credits may be applied to the current month's tax liability, provided that:

(1) Amended reports (Type 3) for each month, county and product code are filed. The amended reports must note the "As Paid" volumes, values, and taxes; followed by entries reflecting "Should Have Paid" volumes, values and taxes; and page totals must accurately support the amount of the credit requested. The amended reports must be submitted along with the current production month's Gross Production Tax Report.

(2) The prior month's adjustments do not exceed the current production month's liability;

(3) Magnetic media submissions conform to established magnetic media guidelines; and,

(4) Supporting documents are retained and available for submission upon request of the Oklahoma Tax Commission.

(e)Exceptions and limitations. Neither the refund procedures described in (c) of this Section, nor the expedited filing procedures for claiming a credit described in (d) of this Section may be used for claiming an abatement or exclusion, nor for any claims for refund submitted by a non-remitting party.

Okla. Admin. Code § 710:45-3-11

Amended at 15 Ok Reg 2416, eff 6-11-98; Amended at 17 Ok Reg 2668, eff 6-25-00; Amended at 19 Ok Reg 2838, eff 7-1-02 (emergency); Amended at 20 Ok Reg 2160, eff 6-26-03

Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017

Amended by Oklahoma Register, Volume 36, Issue 22, August 1, 2019, eff. 8/11/2019

Amended by Oklahoma Register, Volume 41, Issue 22, August 1, 2024, eff. 11/1/2024