Okla. Stat. tit. 68, § 68-601

For the purposes of this article:

1. "Motor vehicle" or "vehicle" means and includes any

automobile, truck, truck-tractor, bus, vehicle, engine, machine,

mechanical contrivance, or other conveyance which is propelled by an

internal combustion engine or motor and not used in the air or upon

fixed rails or tracks;

2. "Use" means and includes the consumption of motor fuel by

any person in a motor vehicle for the propulsion thereof upon the

public highways of this state;

3. "Gasoline" means the same as the term "motor fuel," and the

term "motor fuel" means and includes every petroleum product, fluid,

or liquid, or any combination thereof, having an A.P.I. gravity of

forty-six (46) degrees Fahrenheit and at atmospheric pressure, and

shall include drip, casinghead or natural gasoline, benzol, naphtha,

benzine and solvents, and shall include any liquid or fluid of less

than forty-six (46) degrees A.P.I. gravity at a temperature of sixty

(60) degrees Fahrenheit compounded, blended, manufactured, or

otherwise produced by mixing or blending gasoline or naphthas with

any blending materials, when the blended product can be used for

generating power in internal combustion engines, regardless of how

such liquid or fluid is made, compounded, manufactured or recovered,

and regardless of the name by which such liquid or fluid may be

known or sold;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 324

4. "Diesel fuel" means diesel engine fuel, kerosene, and all

other liquids suitable for the generation of power for the

propulsion of motor vehicles except those products subject to the

tax imposed by Section 500.4 of this title;

5. "Person" means and includes natural persons, individuals,

partnerships, firms, associations, limited liability companies,

corporations, estate, trustees, business trusts, syndicates, or any

corporations or combinations acting as a unit or any receiver

appointed by any state or federal court; and the use of the singular

number shall include the plural number;

6. "Tax Commission" means the Oklahoma Tax Commission;

7. "Motor Fuel/Diesel Fuel Importer for Use" means and includes

any person importing gasoline or motor fuel or diesel fuel into this

state in the fuel supply tank or tanks of any motor vehicle or in

any other containers for use in propelling said vehicle upon the

highways of this state;

8. "Gallon" means the quantity of fluid or liquid at a

temperature of sixty (60) degrees Fahrenheit necessary to completely

fill a United States standard gallon liquid measure; and

9. "Public highways" means and includes every road, highway,

street, way or place within this state, of whatever nature,

generally open to the use of the public as a matter of right for the

purposes of vehicular travel, including a toll highway, and

including streets and alleys of any town or city notwithstanding

that the same may be temporarily closed for the purpose of

construction, reconstruction, maintenance, or repair.