Okla. Stat. tit. 68, § 68-707
This is the official text of Okla. Stat. tit. 68, § 68-707, 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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Determination of tax on mileage basis - Levies by
Official statutory text
political subdivisions prohibited.
In the event the tax herein imposed on special fuels imported
into this state in the fuel supply tanks of motor vehicles and the
tax on special fuels used in motor vehicles owned and operated by
licensed special fuel dealers or other persons acting as special
fuel users can be more accurately determined on a mileage basis,
that is, by determining and using the total number of miles traveled
in Oklahoma and the total gallons of fuel consumed, or in case it is
more practicable to so determine the tax, the Tax Commission is
authorized to approve and accept such basis.
No city, town, county or other subdivision of the state shall
levy or collect any excise tax to be paid upon the use of special
fuels as defined by this act.
In the event the tax herein imposed on special fuels imported
into this state in the fuel supply tanks of motor vehicles and the
tax on special fuels used in motor vehicles owned and operated by
licensed special fuel dealers or other persons acting as special
fuel users can be more accurately determined on a mileage basis,
that is, by determining and using the total number of miles traveled
in Oklahoma and the total gallons of fuel consumed, or in case it is
more practicable to so determine the tax, the Tax Commission is
authorized to approve and accept such basis.
No city, town, county or other subdivision of the state shall
levy or collect any excise tax to be paid upon the use of special
fuels as defined by this act.
Status: in_force · Read it on the official government site
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