Okla. Stat. tit. 68, § 68-702
This is the official text of Okla. Stat. tit. 68, § 68-702, 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 act - Collection, report and payment of tax
Official statutory text
It is hereby declared to be the purpose of this act to levy a
tax upon the use as defined in this act of all special fuels:
(1) delivered into the fuel supply tanks of motor vehicles in
Oklahoma or,
(2) imported into Oklahoma in the fuel supply tanks of motor
vehicles by persons using Oklahoma highways for hire, compensation
or other commercial purposes, not specifically exempted herein, to
the end that such highway users shall pay to the State of Oklahoma
an equal amount in taxes on special fuels so used by them in
Oklahoma as is paid by other commercial highway users who use
special fuel obtained in Oklahoma and on which the tax levied by
this act is collected by special fuel dealers and remitted to the
Tax Commission. Said tax is levied as a toll for the use of the
public highways of this state.
When special fuel is delivered into the supply tank or tanks of
a motor vehicle in Oklahoma by a special fuel dealer the tax shall
be collected by the special fuel dealer at the time of such sale and
delivery and shall be reported and remitted to the Tax Commission as
hereinafter provided. The tax shall be reported and paid by special
fuel dealers on all special fuel delivered by special fuel dealers
into the supply tanks of motor vehicles owned or operated by them.
In all other cases persons delivering special fuel into the supply
tank of any motor vehicle in Oklahoma and all persons who use any
special fuel to propel a motor vehicle upon the public highways of
this state on which fuel the tax levied by this act has not been
paid shall report such use and remit the tax on such special fuel to
the Tax Commission as a special fuel user as hereinafter provided.
tax upon the use as defined in this act of all special fuels:
(1) delivered into the fuel supply tanks of motor vehicles in
Oklahoma or,
(2) imported into Oklahoma in the fuel supply tanks of motor
vehicles by persons using Oklahoma highways for hire, compensation
or other commercial purposes, not specifically exempted herein, to
the end that such highway users shall pay to the State of Oklahoma
an equal amount in taxes on special fuels so used by them in
Oklahoma as is paid by other commercial highway users who use
special fuel obtained in Oklahoma and on which the tax levied by
this act is collected by special fuel dealers and remitted to the
Tax Commission. Said tax is levied as a toll for the use of the
public highways of this state.
When special fuel is delivered into the supply tank or tanks of
a motor vehicle in Oklahoma by a special fuel dealer the tax shall
be collected by the special fuel dealer at the time of such sale and
delivery and shall be reported and remitted to the Tax Commission as
hereinafter provided. The tax shall be reported and paid by special
fuel dealers on all special fuel delivered by special fuel dealers
into the supply tanks of motor vehicles owned or operated by them.
In all other cases persons delivering special fuel into the supply
tank of any motor vehicle in Oklahoma and all persons who use any
special fuel to propel a motor vehicle upon the public highways of
this state on which fuel the tax levied by this act has not been
paid shall report such use and remit the tax on such special fuel to
the Tax Commission as a special fuel user as hereinafter provided.
Status: in_force · Read it on the official government site
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