---
type: "Bill"
title: "Gross production tax; authorizing producer to pay tax on unsold oil; requiring notification and report. Effective date."
description: "Gross production tax; authorizing producer to pay tax on unsold oil; requiring notification and report. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2024"
identifier: "SB 2025"
citation: "Oklahoma SB 2025 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Fetgatter", "Rader"]
version_count: 7
action_count: 23
vote_count: 5
first_action: "2024-02-05"
last_action: "2024-05-01"
source: "openstates"
source_identifier: "ocd-bill/d35344d0-b0f1-4df7-acc9-7950e57d9361"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB2025&session=2400"
source_hash: "76616c1968e5d77b7145588e8fa3c29fdd46de6f44f3aa7cf6c124c1e8c29d4a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma SB 2025 (2024) — Gross production tax; authorizing producer to pay tax on unsold oil; requiring notification and report. Effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 INT/SB/SB2025 INT.PDF)
2. **Committee Amendment** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE AMENDMENTS/Senate/SB2025 PCS.PDF)
3. **Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE SUBS/SCS/SB2025 CS.PDF)
4. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENGR/SB/SB2025 ENGR.PDF)
5. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENR/SB/SB2025 ENR.PDF)
6. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/HFLR/SB2025 HFLR.PDF)
7. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/SFLR/SB2025 SFLR.PDF)

## Votes

- Third Reading — **70–0** (pass) · lower
- Appropriations And Budget Committee: Do Pass — **31–0** (pass) · lower
- Third Reading — **42–0** (pass) · upper
- Appropriations And Budget Finance Subcommittee: Do Pass — **7–0** (pass) · lower
- Finance — **12–0** (pass) · upper

## Sponsors

- Fetgatter — primary (person)
- Rader — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-02-05** First Reading `introduction, reading-1`
- **2024-02-05** Authored by Senator Rader
- **2024-02-06** Second Reading referred to Finance `reading-2, referral-committee`
- **2024-02-06** Coauthored by Representative Pfeiffer (principal House author)
- **2024-02-12** Reported Do Pass, amended by committee substitute Finance committee; CR filed `committee-passage`
- **2024-02-13** Remove as principal author Representative Pfeiffer and substitute with Representative Fetgatter
- **2024-03-05** General Order, Considered
- **2024-03-05** Measure passed: Ayes: 42 Nays: 0 `passage`
- **2024-03-05** Referred for engrossment
- **2024-03-06** Engrossed to House `passage`
- **2024-03-06** First Reading `introduction, reading-1`
- **2024-03-25** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2024-03-26** Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee `referral-committee`
- **2024-04-04** Recommendation to the full committee; Do Pass Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
- **2024-04-18** CR; Do Pass Appropriations and Budget Committee `committee-passage`
- **2024-04-25** General Order
- **2024-04-25** Third Reading, Measure passed: Ayes: 70 Nays: 0 `passage, reading-3`
- **2024-04-25** Signed, returned to Senate
- **2024-04-25** Referred for enrollment
- **2024-04-29** Enrolled, to House
- **2024-04-29** Signed, returned to Senate
- **2024-04-29** Sent to Governor `executive-receipt`
- **2024-05-01** Approved by Governor 05/01/2024 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d35344d0-b0f1-4df7-acc9-7950e57d9361`. Confidence: reported (aggregated from official Oklahoma legislature records).