Title 52 - Oil & Gas Code
§52-288.5E. Refund of fees levied on production.
A. Any person subject to the fee levied by Section 703 of this title may request a refund as provided in this section of the fee paid on production for the preceding calendar year. Upon compliance with the provisions of this section and rules promulgated by the Committee for Sustaining Oklahoma's Energy Resources to implement this section, the Committee shall refund to each person requesting a refund the amount of the fee paid by or on behalf of such person during the preceding calendar year.
B. The request for a refund of the fee paid on production for the preceding calendar year must be made during the first three (3) calendar months following the calendar year for which the refund is requested. Failure to request a refund during this period shall terminate the right of any person to receive a refund for the fee paid on production for the preceding calendar year. The Committee shall give notice of the availability of the refund through press releases or such other means as it deems appropriate.
C. Each request for a refund shall be made in such manner and upon such forms as the Committee may require. Each person requesting a refund shall execute an affidavit stating the description of the producing property generating the production for which the refund is requested, the amount of the refund requested and that affiant was the owner of the production upon which the fee was levied. The Committee may require such other information and documentation reasonably necessary to verify the accuracy of the request for a refund.
Added by Laws 1992, c. 283, § 5, eff. Oct. 1, 1992. Amended by Laws 2013, c. 199, § 5, eff. July 1, 2013. Renumbered from Title 52, § 704 by Laws 2013, c. 199, § 7, eff. July 1, 2013.