Oklahoma Code § 68-1001.2

Title 68. Revenue And Taxation: Definitions
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As used in this article:
(a)  "Gas" means natural gas or casinghead gas.  The terms gas,
natural gas or casinghead gas when used in this article are
interchangeable, and any provisions relating to any one of these
shall relate to all gas, natural gas or casinghead gas;
(b)  "Lease" means a spaced unit, a separately metered formation
within the spaced unit, or each tract within a Corporation

Commission approved unitization, or a lease which, for tax reporting
purposes, has been assigned a production unit number;
(c)  "Oil" means petroleum or other crude or mineral oil; and
(d)  "Person" means any natural person, firm, partnership, joint
venture, association, limited liability company, corporation,
estate, trust, and any other group or combination acting as a unit.

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