SB298

Taxation; gross production tax on certain interests; providing exemption. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB298 amends gross production tax on oil, gas, and mineral production, providing exemptions and refund mechanisms.

Oklahoma SB298 amends the gross production tax on oil, gas, and mineral production, providing exemptions and refund mechanisms. The bill levies a tax on the production of asphalt, ores bearing lead, zinc, jack, and copper, and oil and gas. It exempts certain oil and gas production from gross production taxes, including production from wells completed with recycled water and production used to generate electricity for microgrids. The Tax Commission is authorized to issue refunds for exempted production, subject to certain conditions and limitations.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Revenue and Taxation Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 4, 2025

Senate

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

Feb 3, 2025

Senate

First Reading

Feb 3, 2025

Senate

Authored by Senator Prieto