Okla. Stat. tit. 68, § 68-500.30
This is the official text of Okla. Stat. tit. 68, § 68-500.30, 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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Deferred payment by vendors without eligible purchaser
Official statutory text
A. The final report required by Section 40 of this act shall be
accompanied by payment of the liability of the final month except as
otherwise provided in this section.
B. Any motor fuel vendor who possessed a license to sell motor
fuel at wholesale or at retail prior to the effective date of this
act who is ineligible to elect eligible purchaser status, or who
otherwise does not apply for or does not receive eligible purchaser
status under Section 23 of this act, may in the alternative elect to
make payment of the tax calculated pursuant to the final report
provided in Section 40 of this act if the tax is paid in two equal
installments beginning twelve (12) months after the effective date
of this act and subject to regulations promulgated by the
Commission.
C. If a person elects under subsection B of this section to
defer payment, the person shall not be eligible to claim eligible
purchaser status under Section 23 of this act for a period of
Oklahoma Statutes - Title 68. Revenue and Taxation Page 289
thirty-six (36) months following the election under subsection B of
this section.
accompanied by payment of the liability of the final month except as
otherwise provided in this section.
B. Any motor fuel vendor who possessed a license to sell motor
fuel at wholesale or at retail prior to the effective date of this
act who is ineligible to elect eligible purchaser status, or who
otherwise does not apply for or does not receive eligible purchaser
status under Section 23 of this act, may in the alternative elect to
make payment of the tax calculated pursuant to the final report
provided in Section 40 of this act if the tax is paid in two equal
installments beginning twelve (12) months after the effective date
of this act and subject to regulations promulgated by the
Commission.
C. If a person elects under subsection B of this section to
defer payment, the person shall not be eligible to claim eligible
purchaser status under Section 23 of this act for a period of
Oklahoma Statutes - Title 68. Revenue and Taxation Page 289
thirty-six (36) months following the election under subsection B of
this section.
Status: in_force · Read it on the official government site
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