Okla. Admin. Code § 432:1-1-3
Unless the context clearly indicates otherwise, or unless defined in this Section, terms used in this Chapter, if defined in Title 52, Sections 700 through 707, shall have the meanings set forth in such statutes. The following words and terms, when used in this Chapter, shall have the following meanings, unless the context clearly indicates otherwise:
"Administrative Fee" means the three percent (3%) of the Fee received for deposit into the Oklahoma Tax Commission Revolving Fund to be retained by the Oklahoma Tax Commission to defray costs of receiving and depositing the Fee.
"Commission" means the Commission on Marginally Producing Oil and Gas Wells.
"Fee" means the fee authorized by 52 O.S., Section 703A, to be levied in the amount of two-tenths of one cent ($0.002) on each barrel of petroleum liquid and one-tenth of one cent ($0.001) on each ten thousand (10,000) cubic feet of natural gas, including casinghead gas, produced from each well in the State of Oklahoma except for oil and gas production exempt from the payment of gross production tax pursuant to Section 1001 of Title 68 of the Oklahoma Statutes.
"Refund" means the refund of the Fee authorized by 52 O.S., Section 704.
"Refund Committee" means the committee appointed by the Commission to review Refund requests. The Refund Committee shall consist of a chairman designated by the Commission and at least two (2) other members and the Executive Director serving in an ex-officio capacity.
"Revolving Fund" means the fund established in the State Treasury for the Commission to be designated the "Commission on Marginally Producing Oil and Gas Wells Revolving Fund."
Okla. Admin. Code § 432:1-1-3