Okla. Stat. tit. 68, § 68-613
This is the official text of Okla. Stat. tit. 68, § 68-613, 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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Discontinuance of operations
Official statutory text
Oklahoma Statutes - Title 68. Revenue and Taxation Page 334
(a) Whenever any person to whom a Motor Fuel/Diesel Fuel
Importer for Use License has been issued ceases doing business or
discontinues all operations in Oklahoma subject to the tax levied by
this article, such person must notify the Corporation Commission in
writing of said fact within fifteen (15) days after such
discontinuance and surrender such license together with all Motor
Fuel/Diesel Fuel Importer for Use Licenses issued. All tax,
penalties and interest levied by this article due from such person
at the time of such discontinuance, shall become due and payable
concurrently with such discontinuance, and such person must make a
report and pay all such tax, interest and penalties at the time his
license is surrendered.
(b) Any person willfully violating any of the provisions of this
section shall be guilty of a misdemeanor and shall, upon conviction
thereof, be punished by a fine of not more than One Thousand Dollars
($1,000.00), or be sentenced to imprisonment in the county jail for
not more than one (1) year or both. Venue for prosecution arising
under this section shall be in the district court of any county in
which such person resides, or, if such person is not a resident of
this state, any county in which such person uses the highways of
this state or maintains an established place of business.
(a) Whenever any person to whom a Motor Fuel/Diesel Fuel
Importer for Use License has been issued ceases doing business or
discontinues all operations in Oklahoma subject to the tax levied by
this article, such person must notify the Corporation Commission in
writing of said fact within fifteen (15) days after such
discontinuance and surrender such license together with all Motor
Fuel/Diesel Fuel Importer for Use Licenses issued. All tax,
penalties and interest levied by this article due from such person
at the time of such discontinuance, shall become due and payable
concurrently with such discontinuance, and such person must make a
report and pay all such tax, interest and penalties at the time his
license is surrendered.
(b) Any person willfully violating any of the provisions of this
section shall be guilty of a misdemeanor and shall, upon conviction
thereof, be punished by a fine of not more than One Thousand Dollars
($1,000.00), or be sentenced to imprisonment in the county jail for
not more than one (1) year or both. Venue for prosecution arising
under this section shall be in the district court of any county in
which such person resides, or, if such person is not a resident of
this state, any county in which such person uses the highways of
this state or maintains an established place of business.
Status: in_force · Read it on the official government site
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