Okla. Stat. tit. 68, § 68-703
This is the official text of Okla. Stat. tit. 68, § 68-703, 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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Imposition of tax
Official statutory text
(a) There is hereby levied and imposed an excise tax of five and
one-half ($0.055) cents per gallon on the use, within the meanings
of the word "use" as defined in this act, of all special fuels
delivered in this state into the fuel supply tank or tanks of motor
vehicles. The delivery or placing of special fuel into the fuel
supply tank or tanks of motor vehicles for use in whole or in part
for power to propel such vehicles on the public highways shall
constitute and is hereby declared to be the taxable incidence of
this levy.
(b) An excise tax of five and one-half ($0.055) cents per gallon
is also levied, in consideration of the use of the highways of this
State, on the use of all special fuels imported into Oklahoma in the
fuel supply tank or tanks of motor vehicles and used to propel said
motor vehicles for commercial purposes, public or private, or for
transportation for hire or compensation, on the public highways of
Oklahoma Statutes - Title 68. Revenue and Taxation Page 338
this state, which tax shall be measured and determined by the number
of gallons of such imported special fuels actually used in Oklahoma.
one-half ($0.055) cents per gallon on the use, within the meanings
of the word "use" as defined in this act, of all special fuels
delivered in this state into the fuel supply tank or tanks of motor
vehicles. The delivery or placing of special fuel into the fuel
supply tank or tanks of motor vehicles for use in whole or in part
for power to propel such vehicles on the public highways shall
constitute and is hereby declared to be the taxable incidence of
this levy.
(b) An excise tax of five and one-half ($0.055) cents per gallon
is also levied, in consideration of the use of the highways of this
State, on the use of all special fuels imported into Oklahoma in the
fuel supply tank or tanks of motor vehicles and used to propel said
motor vehicles for commercial purposes, public or private, or for
transportation for hire or compensation, on the public highways of
Oklahoma Statutes - Title 68. Revenue and Taxation Page 338
this state, which tax shall be measured and determined by the number
of gallons of such imported special fuels actually used in Oklahoma.
Status: in_force · Read it on the official government site
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