Oklahoma legislation · 2026 Regular Session
Oklahoma SB1390: Gross production tax; modifying apportionment of collections for certain fiscal years; modifying apportionment limit. Effective date.
Status: Signed into law, May 13, 2026
What the bill says
An Act relating to gross production tax; amending 68 O.S. 2021, Section 1004, as last amended by Section 2, Chapter 490, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1004), which relates to apportionments; modifying apportionments for certain fiscal years; updating statutory language; updating statutory reference; and providing an effective date. SUBJECT: Gross production tax.
From the enrolled text, May 6, 2026:
An Act relating to gross production tax; amending 68 O.S. 2021, Section 1004, as last amended by Section 2, Chapter 490, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1004), which relates to apportionments; modifying apportionments for certain fiscal years; updating statutory language; updating statutory reference; and providing an effective date. SUBJECT: Gross production tax SECTION 1. AMENDATORY 68 O.S. 2021, Section 1004, as last amended by Section 2, Chapter 490, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1004), is amended to read as follows: Section 1004. A. As used in this section: 1. "Moving five-year average amount for gas" means, for purposes of the apportionments prescribed by this section, the amount of gross production tax on natural gas collected for each of the five (5) complete fiscal years, as computed by the State Board of Equalization pursuant to Section 34.103 of Title 62 of the Oklahoma Statutes; and 2. "Moving five-year average amount for oil" means, for purposes of the apportionments prescribed by this section, the amount of gross production tax on oil collected for each of the five (5) complete fiscal years, as computed by the State Board of Equalization pursuant to Section 34.103 of Title 62 of the Oklahoma Statutes. B. Beginning July 1, 2017, the gross production tax provided for in Section 1001 of this title is …
Sponsors
- Darcy Jech (R, SD-026) · primary sponsor
Latest actions
- : Approved by Governor 05/12/2026
- : Sent to Governor
- : Enrolled, to House
- : Referred for enrollment
- : Signed, returned to Senate
- : Third Reading, Measure passed: Ayes: 75 Nays: 16
- : General Order
- : CR; Do Pass Appropriations and Budget Committee
- : Recommendation to the full committee; Do Pass Appropriations and Budget Transportation Subcommittee
- : Referred to Appropriations and Budget Transportation Subcommittee
Votes
- Third Reading (May 6, 2026): 75 yea, 16 nay, passed
- Floor Vote (April 21, 2026): 25 yea, 0 nay, passed
- Floor Vote (April 6, 2026): 9 yea, 0 nay, passed
- Third Reading (March 23, 2026): 38 yea, 7 nay, passed
- Senate Appropriations Committee (March 4, 2026): 24 yea, 0 nay, passed
- Senate Revenue & Taxation Committee (February 23, 2026): 12 yea, 0 nay, passed
Subjects: Tourism and Recreation, Waters and Water Rights, Taxation
Common questions
- What is SB1390?
- SB1390 is a bill in the Oklahoma Legislature (2026 Regular Session): Gross production tax; modifying apportionment of collections for certain fiscal years; modifying apportionment limit. Effective date.
- What does SB1390 do?
- In its own words: An Act relating to gross production tax; amending 68 O.S. 2021, Section 1004, as last amended by Section 2, Chapter 490, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1004), which relates to apportionments; modifying apportionments for certain fiscal years; updating statutory language; updating statutory reference; and providing an effective date. SUBJECT: Gross production tax.
- What is the status of SB1390?
- Signed into law as of May 13, 2026. Latest action: Approved by Governor 05/12/2026 (May 13, 2026).
- Who sponsored SB1390?
- Darcy Jech (R, SD-026).
- Where is the official record for SB1390?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=SB1390&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.