Like the 3,200 other pages of evidence uncovered and descriptions of crimes on this site, this web page is only one part of a massive multi-state entanglement of government corruption and cover-up. See size
Evidence was uncovered in parts over years, and not in the same order as the crimes occurred or the evidence was created. Statements were made based on what was known at the time.
Dates are approximate because government filings and reports vary in some cases up to months if not This is part of cover up. One example is Oklahoma's Openbooks, which started out late with only a fraction of what was required to be added each year. Plus, the data was littered with data entry and spelling errors, meaning you have to go through one entry at a time. This amount to more than 17,000 entries in 2017.
One way to use this evidence.
| # | 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. §2357.4 | Oklahoma Investment/New Jobs Credit | |||
| 68 O.S. §2357.73 | Rural Small Business Capital Credit | |||
| 68 O.S. §2357.74 | Rural Small Business Venture Credit | |||
| 68 O.S. §2357.62 | Small Business Capital Credit | |||
| 68 O.S. §2357.63 | Small Business Venture Credit | |||
| 68 O.S. §2357.22 | Credit For Investment In A Clean-Burning Motor Vehicle Fuel Property | |||
| 68 O.S. §2357.32A | Credit For Electricity Generated By Zero-Emission Facilities | |||
| 68 O.S. §2357.25, .25A | Oklahoma Agricultural Producers Credit | |||
| 68 O.S. §2357.46 | Credit For The Construction Of Energy Efficient Homes | |||
| 68 O.S. §2357.11 | Coal Credit | |||
| 68 O.S. §2357.104 | Credit For Railroad Modernization | |||
| 68 O.S. §2357.7 | Credit For Venture Capital Investment | |||
| 68 O.S. §2357.41 | Credit For Qualified Rehabilitation Expenditures | |||
| 68 O.S. §2357.30 | Small Business Guaranty Fee Credit | |||
| 68 O.S. §2357.42 | Credit For Space Transportation Vehicle Provider | |||
| 74 O.S. §5085.7 | Oklahoma Capital Investment Board Tax Credit | |||
| 68 O.S. §2357.67 | Credit For Qualified Biodiesel Facilities | |||
| 27A O.S. 2011; 2-11-303 | Credit For Qualified Recycling Facility | |||
| 68 O.S. §2357.303 | Credits For Employers In The Aerospace Sector | |||
| 36 O.S. § 625.1 | Insurance premium Tax Credit | |||
| 68 O.S. § 1001 | Gross Production Tax on Certain Interests (GPT Refunds) | |||
| 68 O.S. § 1101 | Excise Tax on Petroleum Oil (GPT Refunds) | |||
| 68 O.S. § 1102 | Excise Tax on Natural Gas and Casinghead Gas (GPT Refunds) | |||
Notes: based on
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