Royalty Reporting

Woman signing check

Updated template (3/24/2023) is now available!

Please download and use the most recent version to reduce upload errors.

Check Received Date

When payments are made by check or other negotiable instrument, payments are credited with the date RECEIVED by the Commissioners of the Land Office. Payment is determined to be received when the Land Office is in actual possession of the check or other negotiable instrument.

Payments may be made in person at the Commissioners of the Land Office, during regular business hours between 8:00 a.m. and 4:30 p.m., Monday through Friday, excluding holidays.

Check Stub Compliance

Oklahoma Statute 52 O.S. §570.12 requires a lessee and/or operator to submit certain information with each royalty payment made to the interest owner. The Land Office is an interest owner. These requirements are as follows:

  1. Lease or well identification;
  2. Month and year of sales included in the payment;
  3. Total barrels or MCF attributed to such payment;
  4. Price per barrel or MCF, including British Thermal Unit (BTU) adjustment of gas sold;
  5. Total amount attributed to such payment of severance and other production taxes, with the exception of windfall profit tax;
  6. Net value of total sales attributed to such payment after taxes are deducted;
  7. Owner’s interest, expressed as a decimal, in production from the property;
  8. Owner’s share of the total value of sales attributed to such payment prior to any deductions;
  9. Owner’s share of the sales value attributed to such payment less owner’s share of the production and severance taxes; and
  10. A specific listing of the amount and purpose of any other deductions from the proceeds attributed to such payment due to the owner upon request by the owner. (The CLO requests this information for all check stubs.)

NOTE: For all sales dated January 2023 and later, it is a requirement for CLO royalties to be submitted using the CLO check detail. Prior to January 2023 sales date, lessees may submit in either paper format or the CLO template. Check details submitted on the CLO template shall be emailed to clo.royalty@clo.ok.gov. Additional instructions for electronic royalty check detail reporting can be found on the second tab in the template. Frequently asked questions (FAQs) about the check detail submission can be found here.

If you have any questions regarding the check stub requirements, please contact Royalty Compliance at 405-521-4054 or via email at cloroyaltycheckteam@clo.ok.gov

To pay royalties using ACH, please contact 405-521-4067 or via email at clo.accounting@clo.ok.gov. 

Report Production Electronically

Monthly Production Reports 

The Commissioners of the Land Office are now accepting CLO forms 108 and 109 electronically.

Lessees can now send in these forms to CLO.EPRS@clo.ok.gov.

– The CLO 108 form can be found in a PDF format here, and an Excel format here.

– The CLO 109 form can be found in a PDF format here, and an Excel format here.

Submitted forms must be in a non-scanned PDF format or in the Excel format above.

Lessees are no longer required to have forms notarized if the forms are sent via email.

3rd Party Purchase Statements 

NEW: Lessees shall submit 3rd party purchase statement in pdf format with the following naming convention: YYYYMM-WELLNAME-APINUMBER-oil or YYYYMM-WELLNAME-APINUMBER-gas. The pdf file shall be submitted to the CLO no later than 60 days after the referenced sales month.

The maximum email size the CLO is able to receive is 20MB, attachments may split into multiple messages in order to accommodate the size requirement.

If you have any questions, please contact CLORoyaltyCheckTeam@clo.ok.gov.