Section 1002 - Failure to make report of gross productionA. If any person shall fail to make the report of the gross production of any mine or oil or gas well, upon which a gross production tax is levied, within the time prescribed by law for such report it shall be the duty of the Tax Commission to examine the books, records and files of such person to ascertain the amount and value of such production and to compute the tax thereon.B. The Oklahoma Tax Commission is hereby directed to enhance agency efforts to ensure the proper reporting and collection of gross production taxes. Such efforts may include the use of enhanced technology to ensure that all production is accurately reported and the auditing of claims for refunds or rebates to verify the accuracy of the claims filed.Okla. Stat. tit. 68, § 1002
Amended by Laws 2016 , c. 328, s. 3, eff. 8/25/2016.Laws 1963, HB 983, c. 365, § 2, emerg. eff. 6/22/1963; Renumbered from 68 O.S. Supp. 1963 § 10-1002 by Laws 1965, HB 1003, c. 215, § 2; Amended by Laws 1965, HB 909, c. 346, § 1, emerg. eff. 6/28/1965; Amened by Laws 1992, HB 2363, c. 30, § 3, emerg. eff. 3/30/1992.