Oklahoma Tax Commission Docket OAC 710:45 Proposed Rule

ok-2325: Oklahoma Tax Commission — Gross Production

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Summary

The proposed amendment to Section 710:45-9-102 clarifies the documentation requirements for marketing cost deductions, specifying that supporting materials are required only when a taxpayer files a claim for a deduction or refund. The proposed promulgation of new Sections 710:45-9-140, 710:45-9-141, and 710:45-9-142 establishes procedures for administering the reduced gross production tax rate for certain orphan well recovery projects set forth in HB 1372 (2025), defines qualifying criteria, and sets forth documentation and reporting requirements for registration and eligibility.

The agency’s own summary, as published.

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