Okla. Stat. tit. 68, § 68-701

The following words and phrases when used in this act are hereby

defined as follows:

(a) The term "motor vehicle" or "vehicle" means and includes

any automobile, truck, truck-tractor, bus, vehicle or mechanical

contrivance which is propelled by an internal combustion engine or

motor and not used in the air or upon fixed rails or tracks.

(b) The term "person" means and includes every natural person,

fiduciary, individual, partnership, firm, association, limited

liability company, corporation, business trust, or combination

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.

Whenever used in any clause prescribing and imposing a fine or

imprisonment or both, the term "person" as applied to an association

means and includes the parties or members thereof, and as applied to

corporations, the officers thereof.

(c) "Commission" or "Tax Commission" means the Oklahoma Tax

Commission.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 336

(d) The term "special fuel" or "fuel" means and includes all

combustible gases and liquids, including liquefied gases, which

exist in the gaseous state at a temperature of sixty (60) degrees

Fahrenheit and at a pressure of fourteen and seven-tenths (14.7)

pounds per square inch absolute, but the term does not include

compressed natural gas subject to the levy of tax pursuant to

paragraph 3 of subsection A of Section 500.4 of this title or

liquefied natural gas subject to the levy of tax pursuant to

paragraph 4 of subsection A of Section 500.4 of this title.

(e) The term "use" shall mean and include the following: (1)

the delivery or placing of special fuel into the fuel supply tank or

tanks of any motor vehicle in this state for use in whole or in part

to propel such vehicle on the public highways of this state; (2) the

consumption on the public highways of Oklahoma of any special fuel

imported into this state in the fuel supply tank or tanks of any

motor vehicle using the public highways of this state for commercial

purposes; (3) the consumption of special fuel in any type of motor

vehicle on the public highways of this state for any purpose by any

person who refuses to divulge the source of such fuel.

(f) The term "public highway" 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.

(g) The term "gallon" means one (1) United States standard

gallon at a temperature of sixty (60) degrees Fahrenheit.

(h) The term "special fuel dealer" shall mean any person

engaged in the business of handling special fuel who delivers any

part thereof into the fuel supply tank or tanks of any motor

vehicle.

(i) The term "special fuel user" shall mean and include any

person other than a special fuel dealer, who uses special fuel in

this state, within the meanings of the word "use" as defined in this

act, and shall include any person who consumes special fuel to

propel a motor vehicle upon the public highways of this state when

such special fuel has been purchased or obtained from any source

free from the payment to this state of the tax levied by this act.