Production Fiscal Year | Gross Production Sales Period | Refund First Available | Filing Deadline |
| FY2020 | 7/1/2019 - 6/30/2020 | 7/1/2020 | 12/31/2021 |
| FY2021 | 7/1/2020 - 6/30/2021 | 7/1/2021 | 12/31/2022 |
| FY2022 | 7/1/2021 - 6/30/2022 | 7/1/2022 | 12/31/2023 |
| FY2023 | 7/1/2022 - 6/30/2023 | 7/1/2023 | 12/31/2024 |
| FY2024 | 7/1/2023 - 6/30/2024 | 7/1/2024 | 12/31/2025 |
| FY2025 | 7/1/2024 - 6/30/2025 | 7/1/2025 | 12/31/2026 |
| FY2026 | 7/1/2025 - 6/30/2026 | 7/1/2026 | 12/31/2027 |
| FY2027* | 7/1/2026 - 6/30/2027 | 7/1/2027 | 12/31/2028 |
| FY2028 | 7/1/2027 - 6/30/2028 | 7/1/2028 | 12/31/2029 |
| FY2029 | 7/1/2028 - 6/30/2029 | 7/1/2029 | 12/31/2030 |
| FY2030 | 7/1/2029 - 6/30/2030 | 7/1/2030 | 12/31/2031 |
*Effective 1/1/2027, amendments to the well drilling date requirements under 68 O.S. § 1001(E) will take effect.