Okla. Stat. tit. 68, § 68-602
This is the official text of Okla. Stat. tit. 68, § 68-602, 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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Purpose of Article - Apportionment and use of revenues
Official statutory text
It is hereby declared to be the purpose of Section 601 et seq.
of this title to levy a tax on those importing gasoline and diesel
fuel into this state in the fuel supply tanks of vehicles being used
on the highways of this state for commercial purposes, as a just and
reasonable contribution to the cost of constructing, maintaining and
policing such highways incident to the use thereof by such persons,
and to the end that the highway users shall pay to this state an
equal amount in taxes as is paid by other commercial highway users
who use gasoline and diesel fuel on which the motor fuel excise tax
has been paid to this state. The revenues, including interest and
penalties, collected under the provisions of this article, shall be
apportioned monthly in the manner and in the same proportion for the
same purposes as the revenue collected pursuant to the Motor Fuel
Tax Code is apportioned.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 325
Provided, in the event that collections are insufficient for the
monthly payment of motor fuel taxes to other states or jurisdictions
in accordance with the International Fuel Tax Agreement, the
Oklahoma Tax Commission shall transfer to the Corporation Commission
the sum necessary for payment in full from current diesel fuel tax
collections. Such transfer shall occur within five (5) working days
of the request by the Corporation Commission.
of this title to levy a tax on those importing gasoline and diesel
fuel into this state in the fuel supply tanks of vehicles being used
on the highways of this state for commercial purposes, as a just and
reasonable contribution to the cost of constructing, maintaining and
policing such highways incident to the use thereof by such persons,
and to the end that the highway users shall pay to this state an
equal amount in taxes as is paid by other commercial highway users
who use gasoline and diesel fuel on which the motor fuel excise tax
has been paid to this state. The revenues, including interest and
penalties, collected under the provisions of this article, shall be
apportioned monthly in the manner and in the same proportion for the
same purposes as the revenue collected pursuant to the Motor Fuel
Tax Code is apportioned.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 325
Provided, in the event that collections are insufficient for the
monthly payment of motor fuel taxes to other states or jurisdictions
in accordance with the International Fuel Tax Agreement, the
Oklahoma Tax Commission shall transfer to the Corporation Commission
the sum necessary for payment in full from current diesel fuel tax
collections. Such transfer shall occur within five (5) working days
of the request by the Corporation Commission.
Status: in_force · Read it on the official government site
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