Prowlingowl.com

Largest Tax Credits Users (over $1 million)

One way to use this evidence.

  • Part of evidence of corruption and cover-up, uncovered proving false reporting: View
  • Partial evidence uncovered for twenty-one (21) of Oklahoma's sixty-three (63) different tax credit types over $1 million users. Compare this to list of largest reported investors View. You will find only one name that matches "United Healthcare Insurance." However, the tax credit types, dates and amounts do not match.

# User Credit Amount # of uses Notes
1 OGE Energy $388,418,389 8 Mix of tax credit types
2 Bank of Oklahoma $218,000,000 326
3 Altus OK Bank Group $197,000,000 25 Estimated minimum
4 Weyerhaeuser $166,078,681 8
5 Quad/Graphics $116,169,055 4
6 Valero Refining $94,686,343 7
7 Koch Industries $70,679,684 12
8 Aetna Health, Inc. $62,464,855 2 Insurance Premium Tax
9 Hawks, Howard Family $60,046,627 17
10 Altus Venture/OIVCC $59,914,289 1 GP Tax Refunds used multiple times
11 Communitycare Hmo, Inc. $57,078,168 6 Insurance Premium Tax
12 AEP (American Electric Power) $48,095,647 11
13 Rural Community Insurance Company $44,527,611 1 Insurance Premium Tax
14 Oneok $41,886,532 6
15 Gary, Samuel $36,199,439 5
16 Hendricks, Thomas $31,600,875 6
17 CVR Energy $27,587,251 3
18 Scissortail Capital Co $26,862,000 5 GP Tax Refunds
19 Health Care Service Corporation $24,767,240 22 Insurance Premium Tax
20 Schwans Home Service $24,566,344 6
21 Central Farmers $23,693,946 1
22 Oak Hills Capital Co $22,604,400 7 GP Tax Refunds
23 American Fidelity Assurance $20,517,392 10 Insurance Premium Tax
24 Chaparral Energy LLC {b} $20,364,324 1 GP Tax Refunds used multiple times
25 Whiting Petroleum $19,780,747 4
26 Oklahoma Farm Bureau Mutual $19,474,194 14 Insurance Premium Tax
27 Webco Industries $17,690,767 7
28 National American Insurance $16,640,554 13 Insurance Premium Tax
29 Globalhealth, Inc. $16,058,014 2 Insurance Premium Tax
30 Orchids Paper Products $12,149,597 2
31 United Healthcare Insurance $12,001,451 7 Insurance Premium Tax
32 Brunswick Corp $12,000,570 2
33 Cameron International $11,522,174 9
34 Unum Life Insurance Company $10,841,240 12 Insurance Premium Tax
35 Aetna Life Insurance Company $10,551,997 5 Insurance Premium Tax
36 Schusterman, Lynn $10,099,470 8
37 Calumet Oil Co (Chaparral Energy Sub) (b) $10,014,810 1 GP Tax Refunds used multiple times
38 Samson Resources Co $9,867,744 1 GP Tax Refunds
39 Greenwich Insurance Company $9,820,476 4 Insurance Premium Tax
40 Hollyfrontier $9,650,296 2
41 American Agri-Business Insurance $9,421,390 4 Insurance Premium Tax
42 Sinclair Oil $9,390,593 3
43 Conagra Foods $8,852,822 6
44 GDH Holdings $8,558,604 3
45 Pearson, Larry $8,427,025 6
46 State Farm Fire And Casualty $8,289,059 8 Insurance Premium Tax
47 Doornbos Scott $8,260,670 13
48 Lebens, Michael $8,104,853 5
49 Oliver, Roy $8,075,708 4
50 IBOC-Laredo $7,882,384 2
51 Waldens Machine $7,603,534 5
52 Ace Property And Casualty $7,536,372 4 Insurance Premium Tax
53 Farmers Insurance Company, Inc. $7,409,908 7 Insurance Premium Tax
54 Carlisle Foodservice Products $7,200,241 6
55 Smith, Paul $7,133,131 5
56 Gibbs, Edward $6,775,864 3
57 State Farm Mutual Automobile $6,662,831 10 Insurance Premium Tax
58 Matrix Service Co $6,605,143 6
59 Affinity Ventures Capital Company, LLC $6,570,900 5 GP Tax Refunds
60 Mohawk Industries $6,305,961 5
61 Great American Insurance Company $6,187,758 9 Insurance Premium Tax
62 Eagle Materials $6,044,369 8
63 CF Industries Enterprises $5,964,490 1
64 Lamamco Drilling Co $5,920,647 1 GP Tax Refunds
65 Nau Country Insurance Company $5,784,265 4 Insurance Premium Tax
66 Bama Co $5,735,506 4
67 American Family Life Assurance $5,721,036 4 Insurance Premium Tax
68 Progressive Northern Insurance $5,623,064 6 Insurance Premium Tax
69 American Farmers & Ranchers $5,321,217 7 Insurance Premium Tax
70 Seaboard Foods $5,169,540 1
71 Greiner; K Don $5,123,309 10
72 Quinn, Ronald $5,029,162 4
73 Hernandez, Jennifer $5,001,751 6
74 Principal Life Insurance Company $4,355,142 9 Insurance Premium Tax
75 Hendricks, Brandon $4,299,417 5
76 Bevelhymer, Darrell $4,269,097 6
77 Lawler, Michael $4,077,652 4
78 AT&T $3,790,264 3
79 Paccar Inc $3,708,909 10
80 Flex N Gate Automotive $3,383,267 12
81 Aaon Inc $3,375,037 7
82 Valmont Industries $3,318,023 14
83 Kirkpatrick Oil Co Inc $3,300,000 1 GP Tax Refunds
84 Graves, Michael $3,252,592 3
85 Kimberly-Clark Corporation $3,050,996 2
86 Ardmore Foundry $3,005,669 6
87 Progressive Direct Insurance $2,950,667 6 Insurance Premium Tax
88 Parrish Enterprises $2,910,035 6
89 Garnett, Bonnie $2,908,060 1
90 Archer-Daniels-Midland Co $2,834,375 10
91 Fireman'S Fund Insurance Company $2,810,962 4 Insurance Premium Tax
92 Devore, Robert $2,808,968 2
93 Curwood Inc $2,787,768 8
94 Mosher, David $2,741,359 10
95 Harper, Trudy $2,724,675 5
96 Communitycare Life And Health $2,695,118 6 Insurance Premium Tax
97 Colonial Life & Accident $2,606,587 8 Insurance Premium Tax
98 Crouse, Jerald $2,517,578 7
99 Harrison Jr, Charles $2,514,882 5
100 Harvey, Donald $2,438,244 2
101 Massachusetts Mutual Life $2,372,302 15 Insurance Premium Tax
102 Baker Hughes $2,289,803 7
103 Bahner, Richard $2,258,593 7
104 Fowler, Diane $2,252,437 2
105 Day, Timothy $2,221,909 2
106 Federal Insurance Company $2,214,496 14 Insurance Premium Tax
107 Anheuser-Busch Co $2,194,768 6
108 Cadieux, Chestere $2,190,158 2
109 Heyman, Stephen $2,160,000 4
110 LSB Industries $2,085,110 4
111 Thompson, Tommy $2,052,064 4
112 Roselius, Jason $2,020,408 4
113 Singer, Naomi $2,015,547 7
114 Norit Americas $2,000,932 5
115 Cleary Petroleum $2,000,000 1
116 Sterling Exploration LLC / SBV $1,999,999 1 GP Tax Refunds
117 Charles Machine Works $1,955,780 5
118 Eaton $1,918,730 4
119 Baker Petrolite $1,866,303 6
120 Exon Mobile $1,780,171 1
121 American Bankers Insurance $1,767,276 12 Insurance Premium Tax
122 Bennett, Robert $1,762,031 4
123 Lewis, Gary $1,752,525 11
124 Williams, Ronald $1,728,166 6
125 Bremner Food $1,717,103 6
126 Lone Star $1,701,096 10
127 Hunzeker, Frederick $1,697,795 5
128 Cooper Jackie $1,678,788 8
129 Reed, Kirk $1,677,069 7
130 Sisemore, Paul $1,672,378 12
131 Standard Insurance Company $1,662,776 5 Insurance Premium Tax
132 United Financial Casualty Company $1,661,736 6 Insurance Premium Tax
133 Graves, John $1,653,446 9
134 Easley, J. $1,648,611 11
135 Haywood, Kenneth $1,596,113 8
136 Rosene, Robert $1,592,366 9
137 Tessenderlo USA $1,571,960 5
138 Guest, Patrick $1,571,348 4
139 Oklahoma Steel $1,524,363 10
140 Fairway Energy LLC / SBV $1,493,386 1 GP Tax Refunds
141 CP Solutions $1,480,278 3
142 Sullivan, Lionel $1,450,775 5
143 Borman, Nicholas $1,446,391 6
144 Kirby, Hoyt $1,425,180 9
145 Quiktrip $1,396,293 1
146 Dolese Bros $1,380,890 3
147 Melanie I Milam Cws Tr $1,372,731 1
148 Gardner Denver $1,371,339 6
149 Stonington Insurance Company $1,351,067 4 Insurance Premium Tax
150 Roberds, John $1,349,822 7
151 Allstate Insurance Company $1,342,478 7 Insurance Premium Tax
152 Metropolitan Life $1,336,073 5 Insurance Premium Tax
153 Christner, Daniel $1,323,094 8
154 Kamrud, David $1,322,882 2
155 Rosens Diversified $1,322,147 3
156 Christner, Darryl $1,310,069 7
157 Eliason, Raymond $1,303,761 6
158 Troupe, Douglas $1,302,079 6
159 Nelson, Michael $1,291,445 9
160 Lollis, Jack $1,289,514 10
161 Caudill, Tommy $1,276,613 7
162 Gordon, Chris $1,268,164 8
163 Flightsafety International $1,263,583 6
164 Paragon Industries $1,256,495 5
165 Nestle Purina Petcare Co $1,254,265 1
166 Agsecurity Insurance Company $1,253,284 13 Insurance Premium Tax
167 Saxon, John $1,252,164 4
168 Baab, Michael $1,250,578 3
169 Circor Energy $1,247,362 8
170 United Of Omaha Life $1,244,701 6 Insurance Premium Tax
171 Shawnee Milling $1,239,513 9
172 Electro Enterprises $1,235,834 7
173 Mowat, Mark $1,232,929 6
174 Craft III $1,212,036 5
175 Graves, Elizabeth $1,200,000 1
176 Imation Enterprises $1,196,116 1
177 A G Equipment $1,163,582 7
178 Stacy Tr $1,156,997 1
179 International Bank Of Commerce $1,142,384 1
180 Lewis, James $1,137,709 11
181 Payne, Steven $1,135,145 12
182 Mustang Fuel $1,134,406 6
183 Emilamerica Inc $1,133,169 7
184 Allen, Mark $1,131,770 9
185 Keeler, Berry $1,116,782 12
186 Farmers Alliance Mutual $1,113,374 4 Insurance Premium Tax
187 Nelson, Jackie $1,106,589 7
188 Elmburg, John $1,106,090 5
189 Marshall, Paula $1,102,711 1
190 Dh N Americas Corp $1,100,278 3
191 Dakil, Samuel $1,095,755 15
192 Hartford Insurance Company Of $1,089,978 7 Insurance Premium Tax
193 Zurich American Insurance $1,088,310 11 Insurance Premium Tax
194 Goodin, Kenneth $1,087,914 11
195 Singer Brothers / SBV $1,083,367 1 GP Tax Refunds
196 Lonergan, Daniel $1,075,693 6
197 Tulsa Winch $1,066,439 6
198 Smith International $1,062,584 8
199 Mid-America Door $1,055,148 4
200 Transamerica Life Insurance $1,042,379 7 Insurance Premium Tax
201 Sanchez, Eduardo $1,039,413 7
202 Yale Oil Association Inc $1,035,684 1 GP Tax Refunds
203 The Charles Machine Works $1,035,029 1
204 Stacy Family $1,031,577 4
205 Smith, Donald $1,026,204 11
206 Johnson, David $1,024,494 12
207 Mccutchen, Christoph $1,021,371 3
208 Commerce & Industry Insurance $1,011,187 3 Insurance Premium Tax
209 Okland Oil Co $1,005,156 1 GP Tax Refunds
210 Maple Street Corp / SBV $1,000,000 1 GP Tax Refunds
211 Okland Energy LLC / SBV $1,000,000 1 GP Tax Refunds
 
Credit Types
68 O.S. §2357.4Oklahoma Investment/New Jobs Credit
68 O.S. §2357.73Rural Small Business Capital Credit
68 O.S. §2357.74Rural Small Business Venture Credit
68 O.S. §2357.62Small Business Capital Credit
68 O.S. §2357.63Small Business Venture Credit
68 O.S. §2357.22Credit For Investment In A Clean-Burning Motor Vehicle Fuel Property
68 O.S. §2357.32ACredit For Electricity Generated By Zero-Emission Facilities
68 O.S. §2357.25, .25AOklahoma Agricultural Producers Credit
68 O.S. §2357.46Credit For The Construction Of Energy Efficient Homes
68 O.S. §2357.11Coal Credit
68 O.S. §2357.104Credit For Railroad Modernization
68 O.S. §2357.7Credit For Venture Capital Investment
68 O.S. §2357.41Credit For Qualified Rehabilitation Expenditures
68 O.S. §2357.30Small Business Guaranty Fee Credit
68 O.S. §2357.42Credit For Space Transportation Vehicle Provider
74 O.S. §5085.7Oklahoma Capital Investment Board Tax Credit
68 O.S. §2357.67Credit For Qualified Biodiesel Facilities
27A O.S. 2011; 2-11-303Credit For Qualified Recycling Facility
68 O.S. §2357.303Credits For Employers In The Aerospace Sector
36 O.S. § 625.1Insurance premium Tax Credit
68 O.S. § 1001Gross Production Tax on Certain Interests (GPT Refunds)
68 O.S. § 1101Excise Tax on Petroleum Oil (GPT Refunds)
68 O.S. § 1102Excise Tax on Natural Gas and Casinghead Gas (GPT Refunds)
 
Notes: based on

  1. Best estimate based on evidence uncovered.
  2. With 15% data entry and spelling errors.
  3. Evidence of tax credits reported under wrong names, types and years.
  4. Evidence of the same tax credits used my more than one party and in more than one year.
  5. Capco: CAPCO (Certified Capital Companies) or investment fund.
  6. Received: Amounts claimed to have been received from investors that qualifies for tax credits.
  7. CFIA 68 2357.62, .63, .73, .74.
    • SBC/RSBC: Small Business Capital and Rural Small Business Capital. 68 2357.62, .63
    • SBV/RSBV: Small Business Venture and Rural Small Business Venture. 68 2357.73, .74
  8. Venture Capital 68 2357.7.
  9. Discrepancies: Negative representation of amounts claimed to have been invested yet failed to provide the identities of the investors.
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