Oklahoma Code § 68-2385.25

Title 68. Revenue And Taxation: Definitions
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As used in this section through Section 2385.28 of this title:
1.  “Oil” and “gas” shall be defined as such terms are defined
in Section 1001.2 of this title;
2.  “Remitter” means any person who distributes revenue to
royalty interest owners; and
3.  “Royalty interest owner” means any person who retains a non-
working interest in oil or gas production.

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