Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 45 - Gross Production
Subchapter 9 - Exemptions and Exclusions
Part 21 - MARKETING COSTS DEDUCTION
Section 710:45-9-103 - Calculation of marketing costs

(1) Charges for depreciation of the marketing facility being used, provided that, if the facility is rented, the actual rental fee is added;

(2) A return on the producer-owned investment equal to six percent (6%) per year on the average depreciable balance;

(3) Costs of direct or allocated labor associated with the marketing facility;

(4) Costs of materials, supplies, maintenance, repairs, and fuel associated with the marketing facility; and

(5) Ad valorem taxes paid on the marketing facility.