Businesses

GROSS PRODUCTION

 

Gross production tax is collected on the production of oil and natural gas produced in Oklahoma. Generally, the tax is remitted to the Oklahoma Tax Commission (OTC) on a monthly basis by the first purchaser.

 

Registration/Reporting

Registration/Reporting System

 

Forms

New Gross Production System FAQ

Production Unit Number Registration or Change Request Form 340 - Reference Example

Gross Production Monthly Tax Report Form 341 - Reference Example

Other Forms

OBTAINING HISTORICAL DATA

Production history consists of crude oil and natural gas production volumes reported to the OTC. Production volumes are made available on a lease basis using the OTC assigned Production Unit Number (PUN). Information is only available from July 1990 forward. Search for PUNs by county or legal description. 

 

Production History Request Form

INCENTIVE REFUND REQUEST DEADLINES

Production

Fiscal Year

Gross Production Sales PeriodRefund First AvailableFiling Deadline
FY20207/1/2019 - 6/30/20207/1/202012/31/2021
FY20217/1/2020 - 6/30/20217/1/202112/31/2022
FY20227/1/2021 - 6/30/20227/1/202212/31/2023
FY20237/1/2022 - 6/30/20237/1/202312/31/2024
FY20247/1/2023 - 6/30/20247/1/202412/31/2025
FY20257/1/2024 - 6/30/20257/1/202512/31/2026
FY20267/1/2025 - 6/30/20267/1/202612/31/2027
FY2027*7/1/2026 - 6/30/20277/1/202712/31/2028
FY20287/1/2027 - 6/30/20287/1/202812/31/2029
FY20297/1/2028 - 6/30/20297/1/202912/31/2030
FY20307/1/2029 - 6/30/20307/1/203012/31/2031

 

*Effective 1/1/2027, amendments to the well drilling date requirements under 68 O.S. § 1001(E) will take effect.

Production

Fiscal Year

Gross Production Sales PeriodRefund First AvailableFiling Deadline
FY20227/1/2021 - 6/30/20227/1/202212/31/2023
FY20237/1/2022 - 6/30/20237/1/202312/31/2024
FY20247/1/2023 - 6/30/20247/1/202412/31/2025
FY20257/1/2024 - 6/30/20257/1/202512/31/2026
FY20267/1/2025 - 6/30/20267/1/202612/31/2027
FY20277/1/2026 - 6/30/20277/1/202712/31/2028
FY20287/1/2027 - 6/30/20287/1/202812/31/2029
FY20297/1/2028 - 6/30/20297/1/202912/31/2030
FY20307/1/2029 - 6/30/20307/1/203012/31/2031

Production

Calendar Year

Refund First AvailableFiling Deadline
20221/1/20236/30/2024
20231/1/20246/30/2025
20241/1/20256/30/2026
20251/1/20266/30/2027
20261/1/20276/30/2028
20271/1/20286/30/2029
20281/1/20296/30/2030
20291/1/20306/30/2031
20301/1/20316/30/2032