Okla. Stat. tit. 68, § 68-606
This is the official text of Okla. Stat. tit. 68, § 68-606, 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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Accrual of liability - Persons liable - Exemptions
Official statutory text
The liability for the tax imposed by this article shall arise
and accrue against the person operating a motor vehicle, the
operation of which is subject to said tax, at the time and place
said motor vehicle shall enter upon the highways of this state.
Provided, however, a lessor who is engaged in the business of
leasing for compensation motor vehicles and equipment he owns
without drivers to carriers or other lessees for interstate
operation may be deemed to be the Motor Fuel/Diesel Importer for Use
when he supplies or pays for the motor fuel or diesel fuel consumed
in such vehicles, and such lessor may be issued Motor Fuel/Diesel
Fuel Importer for Use license. Any lessee may exclude motor
vehicles of which he is lessee from his reports and liabilities, but
only if the motor vehicles in question have been leased from a
lessor holding a valid Motor Fuel/Diesel Fuel Importer for Use
License.
and accrue against the person operating a motor vehicle, the
operation of which is subject to said tax, at the time and place
said motor vehicle shall enter upon the highways of this state.
Provided, however, a lessor who is engaged in the business of
leasing for compensation motor vehicles and equipment he owns
without drivers to carriers or other lessees for interstate
operation may be deemed to be the Motor Fuel/Diesel Importer for Use
when he supplies or pays for the motor fuel or diesel fuel consumed
in such vehicles, and such lessor may be issued Motor Fuel/Diesel
Fuel Importer for Use license. Any lessee may exclude motor
vehicles of which he is lessee from his reports and liabilities, but
only if the motor vehicles in question have been leased from a
lessor holding a valid Motor Fuel/Diesel Fuel Importer for Use
License.
Status: in_force · Read it on the official government site
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