Okla. Stat. tit. 68, § 68-500.11
This is the official text of Okla. Stat. tit. 68, § 68-500.11, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Perfecting exemption for exports
Official statutory text
The exemption for exports:
1. Under paragraph 1 of Section 10 of this act, shall be
perfected by a deduction on the report of the supplier or licensed
exporter which is otherwise responsible for the tax on removal of
the product from a terminal or refinery in this state;
Oklahoma Statutes - Title 68. Revenue and Taxation Page 277
2. Under paragraph 3 of Section 10 of this act, shall be
perfected by the exporter by a refund claim if the claim in the
aggregate month to date exceeds One Thousand Dollars ($1,000.00)
upon a refund application made to the Commission within three (3)
years; or
3. Under paragraph 2 of Section 10 of this act, shall be
perfected by the unlicensed exporter, if a diversion by an
unlicensed exporter, upon a refund application made to the
Commission within three (3) years.
1. Under paragraph 1 of Section 10 of this act, shall be
perfected by a deduction on the report of the supplier or licensed
exporter which is otherwise responsible for the tax on removal of
the product from a terminal or refinery in this state;
Oklahoma Statutes - Title 68. Revenue and Taxation Page 277
2. Under paragraph 3 of Section 10 of this act, shall be
perfected by the exporter by a refund claim if the claim in the
aggregate month to date exceeds One Thousand Dollars ($1,000.00)
upon a refund application made to the Commission within three (3)
years; or
3. Under paragraph 2 of Section 10 of this act, shall be
perfected by the unlicensed exporter, if a diversion by an
unlicensed exporter, upon a refund application made to the
Commission within three (3) years.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.