The Oklahoma Bar Journal December 2022

for qualified emission reduction projects that reduce emissions from upstream and midstream oil and gas exploration production, completions, gathering, storage, processing and transmission activities. The act provides for rebates in the amount of up to 25% of documented expenditures made in the state attributable to the implementation of a qualified emission reduction project. The program is to be administered by the Department of Environmental Quality and the Oklahoma Tax Commission. The program shall cease on July 1, 2027. 36 ACT AMENDING AND REPEALING MULTIPLE VERSIONS OF STATUTES Amendment and Repeal of Multiple Versions of Tax Statutes Multiple versions of certain Oklahoma statutes on taxation, namely 68 O. S. 2021, §§1356, 2355 and 3624, were amended and repealed. 37 ABOUT THE AUTHOR Sheppard F. Miers Jr. is a shareholder in the Tulsa office of GableGotwals and practices in the areas of federal, state and local taxation.

11. SB 1305, amending 68 O. S. 2021, §1356, effective July 1, 2022. 12. HB 3905, amending 68 O. S. 2021, §1364.1, effective July 1, 2022. 13. SB 1670, amending 68 O. S. 2021, §1357, effective May 4, 2022. 14. SB 1339, amending 68 O. S. 2021, §§1391, 1392, 1393, effective Jan. 1, 2023. 15. HB 3905, amending 68 O. S. 2021, §1364.3, effective July 1, 2022. 16. SB 72, repealing 68 O. S. 2021, §§54001 54005, effective Nov. 1, 2022; SB 410, amending 68 O. S. 2021, §§54004 and 54005, effective May 2, 2022. 17. HB 3901, amending 68 O. S. 2021, §§3024, 2880.1, 2877 and 2945, effective Jan. 1, 2023. 18. HB 2627, amending 68 O. S. 2021, §2876, effective Nov. 1, 2022. 19. HB 2627, adding 68 O. S. Supp. 2022, §2899.2, effective Nov. 1, 2022. 20. HB 2627, adding 68 O. S. Supp. 2022, §2876.1, effective Nov. 1, 2022. 21. HB 2627, amending 68 O. S. 2021, §2826, effective Nov. 1, 2022. 22. HB 4451, amending 68 O. S. 2021, §2902, effective March 14, 2022; SB 1079, amending 68 O. S. 2021, §2902, effective Aug. 26, 2022. 23. SB 1667, amending 68 O. S. 2021, §2676, effective Nov. 1, 2022. 24. SB 192, amending 68 O. S. 2021, §2817, effective Nov. 1, 2022. 25. HB 1682, amending 68 O. S. 2021, §2807.1, effective Jan. 1, 2023. 26. SB 1348, amending 68 O. S. 2021, §3005.1, effective Nov. 1, 2022. 27. HB 3568, amending 68 O. S. 2021, §1001, effective July 1, 2022. 28. HB 3568, amending 68 O.S. 2021, Section 1001.3a, effective July 1, 2022. 29. SB 1781, amending 68 O. S. 2021, §6004, effective Nov. 1, 2022. 30. SB 258, amending 68 O. S. 2021, §6005, effective July 1, 2022. 31. SB 1298, amending 25 O. S. 2021, §§307, 307.1, effective Nov. 1, 2022. 32. HB 3905, amending 68 O. S. 2021, §253, effective Aug. 26, 2022. 33. SB 1302, amending 68 O. S. 2021, §238.2, effective Nov. 1, 2022. 34. HB 4085, adding 68 O. S. Supp. 2022, §§3930 -3937; amending 68 O. S. 2021, §205, effective Nov. 1, 2022. 35. HB 4455, adding 68 O. S. Supp. 2022, §§3645.1-3645.6, effective July 22, 2022. 36. HB 3568, adding 68 O. S. Supp. 2022, §§55006-55012, effective July 1, 2022. 37. SB 1802, amending and repealing multiple versions of 68 O. S. 2021, §§1356, 2355 and 3634, effective May 5, 2022.

ENDNOTES

1. HB 3418, adding 68 O. S. Supp. 2022,

§2358.6A; effective May 26, 2022.

2. HB 3081, adding 68 O. S. Supp. 2022,

§2357.105; effective Jan. 1, 2023.

3. SB 1857, amending 68 O. S. 2021,

§2357.22; effective Jan. 1, 2023.

4. SB 1685, amending 68 O. S. 2021, §2357.403, effective Nov. 1, 2022. 5. SB 1659, amending 68 O. S. 2021, §2357.206, effective Nov. 1, 2022. 6. HB 3088, adding 68 O. S. Supp. 2022, §2357.601, effective Nov. 1, 2022. 7. HB 3905, amending 68 O. S. 2021, §§2385.26 and 2385.30, effective July 1, 2022. 8. SB 401, amending 68 O. S. 2021, §2358, effective Aug. 26, 2022. 9. HB 3649, amending 68 O. S. 2021, §1356, effective July 1, 2022. 10. SB 1496, amending 68 O. S. 2021, §1356, effective Nov. 1, 2022.

DECEMBER 2022 | 47

THE OKLAHOMA BAR JOURNAL