Okla. Stat. » Title 68 — REVENUE AND TAXATION
Oklahoma Statutes

Okla. Stat. tit. 68, § 821 (2026)

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, §

✓ current as of July 2026
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6, eff. Jan. 1, 2010.

Notes of Decisions
Cited in 5 cases, 1956–1967 · leading case: Atl. Refining Co. v. Oklahoma Tax Comm'n, 360 P.2d 826 (Okla. 1959).
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Atl. Refining Co. v. Oklahoma Tax Comm'n, 360 P.2d 826 (Okla. 1959). · cites it 2× “The Tax Commission contends that under the last paragraph of Title 68 O.S.1951 § 821, the State Board of Equalization has exclusive jurisdiction to determine whether the gross production tax assessed in accordance with the Gross Production Act is excessive, and that Atlantic’s…”
Dilworth v. Fortier, 354 P.2d 1091 (Okla. 1960). · cites it 3× “68 O.S.1951 § 821 et seq.), seek to show that the gross production tax is not an “in lieu” tax on said “reverter” interest, but that it is covered by ad valorem tax assessments, and therefore is cut off, or extinguished, by a valid tax resale, out of which a virgin fee simple…”
Sinclair Crude Oil Co. v. Oklahoma Tax Comm'n, 326 P.2d 1051 (Okla. 1958). “The Commission does not state or point out in its brief the nature or character of the ownership or title by or under which the allottees and each of the other royalty owners acquired or hold a share or interest in the royalty of each of the several tracts of land com *1055…”
Canary v. Oklahoma Tax Comm'n, 295 P.2d 281 (Okla. 1956). “] That is, that by its terms the tax was an in lieu tax, in lieu of all property tax (ad valorem tax), 68 O.S.1951 § 821, which constituted a property tax and as such could not be imposed upon the tax exempt property of Choctaw Indian wards of the Federal government; and, we…”
Caney Prod. Co. v. Kane, 438 P.2d 938 (Okla. 1967). “This statute, levying a gross production tax on minerals produced from lands, has existed in our laws in substantially its present form since 1916, and appears as 68 O.S.1961, § 821, now renumbered 68 O.S.”
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