Subchapter 21. Applications For Tax Exemptions

Part 1. Tertiary Recovery Project [Revoked]

• Okla. Admin. Code § 165:10-21-1 Tertiary Recovery Project Certification [Revoked]

Part 2. Enhanced Recovery Project [Revoked]

• Okla. Admin. Code § 165:10-21-2 Gross Production Tax Exemption For Enhanced Recovery Project [Revoked]

Part 3. Horizontally Drilled Production Wells [Revoked]

• Okla. Admin. Code § 165:10-21-3 Qualification and Application For Exemption From the Levy of Gross Production Tax On Horizontally Drilled Production Wells [Revoked]

Part 4. Deleterious Substances [Revoked]

• Okla. Admin. Code § 165:10-21-4 Recycling, Reuse, and Ultimate Destruction of Deleterious Substances [Revoked]

Part 6. Production Enhancement Projects

• Okla. Admin. Code § 165:10-21-21 General (Revoked)
• Okla. Admin. Code § 165:10-21-22 Definitions (Revoked)
• Okla. Admin. Code § 165:10-21-23 Qualification Procedure (Revoked)
• Okla. Admin. Code § 165:10-21-24 Rebates - Refund Procedure (Revoked)

Part 7. Re-Establishment of Production From an Inactive Well

• Okla. Admin. Code § 165:10-21-35 General (Revoked)
• Okla. Admin. Code § 165:10-21-36 Definitions (Revoked)
• Okla. Admin. Code § 165:10-21-37 Qualification Procedure (Revoked)
• Okla. Admin. Code § 165:10-21-38 Rebates - Refund Procedure (Revoked)

Part 8. Deep Wells

• Okla. Admin. Code § 165:10-21-45 General (Revoked)
• Okla. Admin. Code § 165:10-21-46 Definitions [Revoked]
• Okla. Admin. Code § 165:10-21-47 Qualification Procedure (Revoked)
• Okla. Admin. Code § 165:10-21-47.1 Rebates - Refund Procedure (Revoked)
• Okla. Admin. Code § 165:10-21-48 Audit Requirements [Revoked]
• Okla. Admin. Code § 165:10-21-49 Certificate of Investment to Be Filed By the Operator [Revoked]

Part 9. New Discovery Wells

• Okla. Admin. Code § 165:10-21-55 General (Revoked)
• Okla. Admin. Code § 165:10-21-56 Definitions (Revoked)
• Okla. Admin. Code § 165:10-21-57 Qualification Procedure (Revoked)
• Okla. Admin. Code § 165:10-21-58 Rebates - Refund Procedure (Revoked)
• Okla. Admin. Code § 165:10-21-59 Audit Requirements [Revoked]

Part 11. Horizontally Drilled Producing Wells

• Okla. Admin. Code § 165:10-21-65 General (Revoked)
• Okla. Admin. Code § 165:10-21-66 Definitions (Revoked)
• Okla. Admin. Code § 165:10-21-67 Qualification Procedure (Revoked)
• Okla. Admin. Code § 165:10-21-68 Rebates - Refund Procedure (Revoked)
• Okla. Admin. Code § 165:10-21-69 Time Periods For Exemption From Gross Production Tax Levied On Horizontally Drilled Producing Wells (Revoked)

Part 13. Incremental Production From Enhanced Recovery Projects

• Okla. Admin. Code § 165:10-21-75 General (Revoked)
• Okla. Admin. Code § 165:10-21-76 Definitions (Revoked)
• Okla. Admin. Code § 165:10-21-77 Qualification Procedure (Revoked)
• Okla. Admin. Code § 165:10-21-78 Recovery of Costs Allowed As Payback Factors (Revoked)
• Okla. Admin. Code § 165:10-21-79 Responsibility For Filing and Payment of Taxes (Revoked)
• Okla. Admin. Code § 165:10-21-80 Expiration of Exemption For Incremental Production (Revoked)

Part 14. Production of Oil, Gas Or Oil and Gas From Any Well Located Within Boundaries of a Three-Dimensional Seismic Shoot

• Okla. Admin. Code § 165:10-21-82 General (Revoked)
• Okla. Admin. Code § 165:10-21-82.1 Definitions (Revoked)
• Okla. Admin. Code § 165:10-21-82.2 Qualification Procedure (Revoked)
• Okla. Admin. Code § 165:10-21-82.3 Rebates - Refund Procedure (Revoked)
• Okla. Admin. Code § 165:10-21-82.4 Time Periods For Exemption From Gross Production Tax Levied On Oil, Gas Or Oil and Gas Production From a Well Located Within Boundaries of Three-Dimensional Seismic Shoot (Revoked)

Part 15. General Provisions

• Okla. Admin. Code § 165:10-21-85 Election of Exemption (Revoked)

Part 17. Sales Tax Exemption For Electricity and Associated Delivery and Transmission Services Sold For Operation of Reservoir Dewatering Project And/or Unit

• Okla. Admin. Code § 165:10-21-90 General
• Okla. Admin. Code § 165:10-21-91 Definitions
• Okla. Admin. Code § 165:10-21-92 Qualification Procedure

Part 19. State Sales Tax Exemption For Electricity Sold For Operation of Enhanced Recovery Methods On a Spacing Unit Or Lease

• Okla. Admin. Code § 165:10-21-95 General
• Okla. Admin. Code § 165:10-21-96 Definitions
• Okla. Admin. Code § 165:10-21-97 Qualification Procedure

Part 21. [Effective 10/1/2023] Production From Secondary and Tertiary Recovery Projects

• Okla. Admin. Code § 165:10-21-101 General
• Okla. Admin. Code § 165:10-21-102 Refund Procedure
• Okla. Admin. Code § 165:10-21-103 Election of Exemption

Part 23. [Effective 10/1/2023] Production From Wells Completed With Recycled Water

• Okla. Admin. Code § 165:10-21-107 General
• Okla. Admin. Code § 165:10-21-108 Refund Procedure
• Okla. Admin. Code § 165:10-21-109 Election of Exemption