Oklahoma legislation · 2026 Regular Session
Oklahoma SB227: Gross production tax; property exempt from ad valorem tax as used in the production of material subject to gross production tax; expanding exempt property. Effective date.
Status: Signed into law, April 13, 2026
What the bill says
An Act relating to gross production tax; amending 68 O.S. 2021, Section 1001.1, which relates to property exempt from ad valorem tax as used in the production of material subject to gross production tax; expanding exempt property; updating statutory references; updating statutory language; and providing an effective date. SUBJECT: Gross production tax.
From the enrolled text, April 8, 2026:
An Act relating to gross production tax; amending 68 O.S. 2021, Section 1001.1, which relates to property exempt from ad valorem tax as used in the production of material subject to gross production tax; expanding exempt property; updating statutory references; updating statutory language; and providing an effective date. SUBJECT: Gross production tax SECTION 1. AMENDATORY 68 O.S. 2021, Section 1001.1, is amended to read as follows: Section 1001.1. A. The Oklahoma Tax Commission shall adopt rules and regulations which establish guidelines for the determination of property exempt from ad valorem taxation pursuant to the provisions of subsections G K and H L of Section 1001 of this title. Said Such guidelines shall include, but are not limited to, the following terms: 1. "Producing leases" means wells or leases or production units which have had production during any of the previous three (3) calendar years which is subject to the gross production tax levied by Section 1001 of this title and which have not been abandoned or required to be plugged as required by law on or before January 1 of the year for which the assessment or valuation is made; and 2. "Payment of gross production tax" means payment of the tax levied by Section 1001 of this title on production during any of the three (3) calendar years immediately …
Sponsors
- Tammy West (R, HD-084)
- Steve Bashore (R, HD-007)
- Nick Archer (R, HD-055)
- Lonnie Paxton (R, SD-023)
- Brenda Stanley (R, SD-042)
- Julie Daniels (R, SD-029) · primary sponsor
Latest actions
- : Approved by Governor 04/13/2026
- : Sent to Governor
- : Enrolled, to House
- : Referred for enrollment
- : Signed, returned to Senate
- : Third Reading, Measure passed: Ayes: 76 Nays: 14
- : Coauthored by Representative(s) Archer, West (Tammy), Bashore
- : General Order
- : Coauthored by Senator(s) Stanley
- : CR; Do Pass Rules Committee
Votes
- Third Reading (April 8, 2026): 76 yea, 14 nay, passed
- Floor Vote (April 2, 2026): 10 yea, 1 nay, passed
- Third Reading (March 17, 2026): 37 yea, 9 nay, passed
- Senate Rules Committee (March 4, 2026): 16 yea, 1 nay, passed
Common questions
- What is SB227?
- SB227 is a bill in the Oklahoma Legislature (2026 Regular Session): Gross production tax; property exempt from ad valorem tax as used in the production of material subject to gross production tax; expanding exempt property. Effective date.
- What does SB227 do?
- In its own words: An Act relating to gross production tax; amending 68 O.S. 2021, Section 1001.1, which relates to property exempt from ad valorem tax as used in the production of material subject to gross production tax; expanding exempt property; updating statutory references; updating statutory language; and providing an effective date. SUBJECT: Gross production tax.
- What is the status of SB227?
- Signed into law as of April 13, 2026. Latest action: Approved by Governor 04/13/2026 (April 13, 2026).
- Who sponsored SB227?
- Julie Daniels (R, SD-029), with 5 co-sponsors.
- Where is the official record for SB227?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=SB227&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.