Okla. Stat. tit. 68, § 68-707.2
This is the official text of Okla. Stat. tit. 68, § 68-707.2, 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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Excise tax on special fuel - Levy - Exemptions -
Official statutory text
Disposition of revenues.
A. There is hereby levied an excise tax of one cent ($0.01)
upon the use within this state of each and every gallon of special
fuel, which shall be reported and collected in the same manner as
provided by law for the reporting and collecting of all other tax
levies upon the use of special fuel within this state.
B. The tax levied by this section shall not apply to special
fuel which is exempt from tax pursuant to the provisions of Section
708 of this title.
C. The excise tax of one cent ($0.01) per gallon of special
fuel levied by this section, together with any interest and
penalties thereon, collected by the Tax Commission shall be
apportioned as set forth in paragraph 5 of subsection A and
subsection C of Section 500.6 of this title.
A. There is hereby levied an excise tax of one cent ($0.01)
upon the use within this state of each and every gallon of special
fuel, which shall be reported and collected in the same manner as
provided by law for the reporting and collecting of all other tax
levies upon the use of special fuel within this state.
B. The tax levied by this section shall not apply to special
fuel which is exempt from tax pursuant to the provisions of Section
708 of this title.
C. The excise tax of one cent ($0.01) per gallon of special
fuel levied by this section, together with any interest and
penalties thereon, collected by the Tax Commission shall be
apportioned as set forth in paragraph 5 of subsection A and
subsection C of Section 500.6 of this title.
Status: in_force · Read it on the official government site
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