The bond a refiner files on form BT-158 with the Oklahoma Tax Commission when it is responsible for remitting gross production tax on product it takes in. The Commission sets the amount; pricing is 1% of the bond amount, with a $100 minimum. Your exact price appears at the 60-second application.
















No underwriting queue for the standard BT-158 — enter your amount, apply, and file with the Tax Commission. Here is the whole thing:
Your business details, the bond amount the Commission required, and the effective date — that is the entire application.
Most applicants are approved instantly at 1% of the bond amount, or the $100 minimum. If a credit check runs, it is a soft pull that never affects your score. Larger amounts may get a quick review.
Submit the executed BT-158 to the Oklahoma Tax Commission with your gross production tax registration. Wet-ink originals mailed whenever the agency insists.
Oklahoma taxes the production of oil, gas, and other minerals as a gross production tax under Title 68. A refiner that takes in product and is responsible for remitting the tax can be required by the Oklahoma Tax Commission to post a surety bond as a condition of its reporting number.
The bond is filed on form BT-158 and guarantees that you pay all gross production tax, penalties, and interest due the State of Oklahoma while it is in force. The Commission generally sets the amount at about three months’ estimated tax liability, so it scales with the volume you process.
It is a guarantee to the state, not insurance for you — if the surety pays unremitted tax, you repay the surety. Enter the amount on your Commission notice; pricing is 1% of that amount, with a $100 minimum. A soft credit check may apply and never affects your score.
Submit the application with the bond amount the Tax Commission set — priced at 1% of that amount, with a $100 minimum, issued instantly for most.
Start the application →If yours isn't here, the bond team can usually answer within the hour.
Five-minute application, priced at 1% of the bond amount with a $100 minimum — enter the amount the Tax Commission set, then file the same day.