Okla. Stat. tit. 68, § 68-500.2
This is the official text of Okla. Stat. tit. 68, § 68-500.2, 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.
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Legislative intent and purpose
Official statutory text
A. It is the intent of this act to amend, revise, incorporate
and recodify established revenue raising procedures applied to motor
fuels for the construction and maintenance of safe public highways
and bridges in this state. It is the intent of the Legislature that
the taxes imposed on motor fuel have always been and continue to be
declared and conclusively presumed to be a direct tax on the
ultimate or retail consumer. When the taxes are paid by any person
other than the ultimate or retail consumer, the payment shall be
considered as precollected and as an advance payment for the purpose
of convenience and facility to the consumer and shall thereafter be
added to the price of the motor fuel and recovered from the ultimate
or retail consumer, regardless of where or how the taxable fuel is
ultimately consumed.
B. In order to promote and protect the public safety, health
and welfare of this state, it is also the intent of this act to
establish a modern, efficient and effective motor fuel tax
collection and enforcement system adequate to substantially deter
motor fuel tax evasion emanating from sources within and outside
this state. In order to achieve the purpose and intent of this act,
the Legislature finds it necessary to increase conformity with
federal law concerning the imposition of tax on motor fuels and
increased reliance on highway enforcement systems. This act is
intended to conform the method in this state of imposing an excise
tax on motor fuel with the method imposed in the Internal Revenue
Code and the regulations issued pursuant thereto.
C. It is also the intent of the Legislature that the
recodification of the tax levied by this act shall not be considered
and construed to be a new tax or change in the motor fuel tax, but a
clarification of the motor fuel tax as it existed prior to the
effective date of this act. The purpose of this recodification is a
result of the interpretation of the motor fuel tax code of this
state by the federal courts, specifically the decision by the
Supreme Court of the United States in "Oklahoma Tax Commission v.
Chickasaw Nation", 115 S. Ct. 2214 (1995).
and recodify established revenue raising procedures applied to motor
fuels for the construction and maintenance of safe public highways
and bridges in this state. It is the intent of the Legislature that
the taxes imposed on motor fuel have always been and continue to be
declared and conclusively presumed to be a direct tax on the
ultimate or retail consumer. When the taxes are paid by any person
other than the ultimate or retail consumer, the payment shall be
considered as precollected and as an advance payment for the purpose
of convenience and facility to the consumer and shall thereafter be
added to the price of the motor fuel and recovered from the ultimate
or retail consumer, regardless of where or how the taxable fuel is
ultimately consumed.
B. In order to promote and protect the public safety, health
and welfare of this state, it is also the intent of this act to
establish a modern, efficient and effective motor fuel tax
collection and enforcement system adequate to substantially deter
motor fuel tax evasion emanating from sources within and outside
this state. In order to achieve the purpose and intent of this act,
the Legislature finds it necessary to increase conformity with
federal law concerning the imposition of tax on motor fuels and
increased reliance on highway enforcement systems. This act is
intended to conform the method in this state of imposing an excise
tax on motor fuel with the method imposed in the Internal Revenue
Code and the regulations issued pursuant thereto.
C. It is also the intent of the Legislature that the
recodification of the tax levied by this act shall not be considered
and construed to be a new tax or change in the motor fuel tax, but a
clarification of the motor fuel tax as it existed prior to the
effective date of this act. The purpose of this recodification is a
result of the interpretation of the motor fuel tax code of this
state by the federal courts, specifically the decision by the
Supreme Court of the United States in "Oklahoma Tax Commission v.
Chickasaw Nation", 115 S. Ct. 2214 (1995).
Status: in_force · Read it on the official government site
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