Okla. Stat. tit. 68, § 68-705
This is the official text of Okla. Stat. tit. 68, § 68-705, 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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Additional tax
Official statutory text
(a) There is hereby levied and imposed an excise tax of one
($0.01) cent 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 one ($0.01) cent 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
this state, which tax shall be measured and determined by the number
of gallons of such imported special fuels actually used in Oklahoma.
($0.01) cent 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 one ($0.01) cent 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
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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