§68-1104.

§68-1104.
   
   (a) The tax provided for in Section 1101 and Section 1102 of this Code
   shall become due on the first day of each calendar month on all
   petroleum oil, natural gas and/or casinghead gas, produced in the
   State of Oklahoma during the preceding monthly period, and if the tax
   is not paid on or before the last day of the month when the same
   becomes due, such tax shall become delinquent.
   
   (b) Every person, firm, association, or corporation responsible for
   paying or remitting the petroleum excise tax levied by this article on
   the production from any lease shall file with the Tax Commission a
   monthly report on each lease, regardless of sales or purchases of
   production from said lease during the period, at the same time and in
   the same manner as is required for the reporting of the gross
   production tax.