Okla. Stat. tit. 68, § 68-603
This is the official text of Okla. Stat. tit. 68, § 68-603, 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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Levy of tax - Retention of portion for proper remission
Official statutory text
A. In consideration of the use of the highways of this state,
and in addition to all other taxes levied for such purposes, all
persons who import gasoline and diesel fuel into this state in the
fuel supply tank or tanks of motor vehicles or in any other
containers for use in propelling such vehicles on the highways for
commercial purposes, shall report and pay to the Corporation
Commission a tax for such use of the highways as provided in this
section. The tax shall be levied and imposed as follows:
1. Gasoline: a tax equal to the rate otherwise applicable at
the time under the Motor Fuel Tax Code upon a gallon of gasoline
used or consumed in the state; and
2. Diesel fuel: a tax equal to the rate otherwise applicable at
the time under the Motor Fuel Tax Code upon a gallon of diesel fuel
used or consumed in the state.
The tax levied and imposed shall be measured and determined by the
number of gallons of gasoline and diesel fuel so imported and
actually used on the highways of this state. No gasoline or diesel
fuel on which the tax levied by the Motor Fuel Tax Code has been
paid to this state shall be used in computing the tax imposed by
this section. In the event the tax levied by this section can be
more accurately determined on a mileage basis, that is, by
determining and using the total number of miles traveled in
Oklahoma, or in case it is practicable to so determine the tax, the
Oklahoma Statutes - Title 68. Revenue and Taxation Page 326
Corporation Commission is authorized to accept and approve such
basis.
B. Each person licensed pursuant to Section 607 of this title
who properly remits the tax pursuant to this act shall be entitled
to retain one and twenty-five one-hundredths percent (1.25%) of the
tax imposed on gasoline by this section and remitted by that
licensee and one and fifty-four one-hundredths percent (1.54%) of
the tax imposed on diesel fuel by this section and remitted by the
licensee to cover the costs of administration imposed by this act
including record keeping, report filing, and remitting of the tax.
The retention of a percentage of the tax permitted by this section
shall not be allowed by a licensee if any report or the tax
remittance is delinquent.
and in addition to all other taxes levied for such purposes, all
persons who import gasoline and diesel fuel into this state in the
fuel supply tank or tanks of motor vehicles or in any other
containers for use in propelling such vehicles on the highways for
commercial purposes, shall report and pay to the Corporation
Commission a tax for such use of the highways as provided in this
section. The tax shall be levied and imposed as follows:
1. Gasoline: a tax equal to the rate otherwise applicable at
the time under the Motor Fuel Tax Code upon a gallon of gasoline
used or consumed in the state; and
2. Diesel fuel: a tax equal to the rate otherwise applicable at
the time under the Motor Fuel Tax Code upon a gallon of diesel fuel
used or consumed in the state.
The tax levied and imposed shall be measured and determined by the
number of gallons of gasoline and diesel fuel so imported and
actually used on the highways of this state. No gasoline or diesel
fuel on which the tax levied by the Motor Fuel Tax Code has been
paid to this state shall be used in computing the tax imposed by
this section. In the event the tax levied by this section can be
more accurately determined on a mileage basis, that is, by
determining and using the total number of miles traveled in
Oklahoma, or in case it is practicable to so determine the tax, the
Oklahoma Statutes - Title 68. Revenue and Taxation Page 326
Corporation Commission is authorized to accept and approve such
basis.
B. Each person licensed pursuant to Section 607 of this title
who properly remits the tax pursuant to this act shall be entitled
to retain one and twenty-five one-hundredths percent (1.25%) of the
tax imposed on gasoline by this section and remitted by that
licensee and one and fifty-four one-hundredths percent (1.54%) of
the tax imposed on diesel fuel by this section and remitted by the
licensee to cover the costs of administration imposed by this act
including record keeping, report filing, and remitting of the tax.
The retention of a percentage of the tax permitted by this section
shall not be allowed by a licensee if any report or the tax
remittance is delinquent.
Status: in_force · Read it on the official government site
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