Oklahoma Code § 68-55007

Title 68. Revenue And Taxation: Legislative Findings
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The Legislature hereby finds that the reduction of emissions
from upstream, midstream, and downstream oil and gas production,
exploration, completions, gatherings, storage, processing, refining,
distribution, and transmission activities serves the interests of
the citizens of Oklahoma and such emission reduction activities with
new and innovative technologies should be encouraged and
incentivized.

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