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OK SB1280

OK SB1280
Excise tax; extending sunset of apportionments of excise tax collections on oil and gas. Effective date. Emergency.


summary

Introduced
02/02/2026
In Committee
02/09/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act relating to excise tax; amending 68 O.S. 2021, Sections 1101, 1102, and 1103, which relate to the additional tax on oil and gas; extending sunset of tax rate and apportionment; updating statutory language; providing an effective date; and declaring an emergency.

AI Summary

This bill extends the sunset date for an excise tax levied on oil and gas production in Oklahoma from July 1, 2026, to July 1, 2031. This excise tax is an additional tax on the gross value of petroleum oil and natural gas/casinghead gas produced in the state, collected by the Oklahoma Tax Commission alongside the existing gross production tax. The bill also adjusts the apportionment of the collected excise tax revenue, with a larger percentage going to the General Revenue Fund and a smaller percentage to the Interstate Oil Compact Fund and the Corporation Commission Plugging Fund. The bill declares an emergency, meaning it will take effect immediately upon passage and approval.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Placed on General Order (on 02/11/2026)

bill text


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