Oklahoma Code § 68-1015

Title 68. Revenue And Taxation: Refiners and processors to obtain permit - Bond - Failure
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to secure permit.
All persons operating refineries or processing plants engaged in
the business of refining or processing of oil or gas, upon which
there is paid or payable gross production tax, shall secure a permit
which shall be in the form of a license from the Tax Commission, by
making application upon forms prescribed by it, and the Tax
Commission may, at its option and discretion, require a bond from
any such person before the issuance of such permit; any bond
required herein by the Tax Commission shall be for the purpose of
indemnifying the State of Oklahoma against loss by reason of
nonpayment of gross production tax upon any oil or gas refined or
processed in such refineries or processing plants.  In all cases
where such permit is not secured, the State of Oklahoma may
institute, upon relation of the Tax Commission, suit to restrain
such person from operating such refinery or processing plant, until
such permit is secured.
Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963.  Renumbered from
§ 10-1015 by Laws 1965, c. 215, § 2.  Amended by Laws 1985, c. 187,
§ 11, eff. Nov. 1, 1985; Laws 1992, c. 30, § 11, emerg. eff. March
30, 1992.

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