Okla. Stat. tit. 68, § 68-709

(a) Before any person uses any special fuel in this state,

within the meanings of the word "use" as defined herein, such person

shall file an application for and obtain the license (a special fuel

dealer's license or a special fuel user's license) required herein

to cover such use. Provided, however, that persons exempted from

the payment of the tax herein imposed shall not be required to

obtain a license. The application required by this section shall be

verified by affidavit and filed on a form prescribed and furnished

by the Tax Commission showing the name and address and kind of

business of the applicant, the type of license desired, a

designation of the principal place of business and such other

information as the Tax Commission may require. Such application

must also contain as a condition to the issuance of the license, an

agreement by the applicant to comply with the requirements of this

act and the rules and regulations of the Tax Commission.

(b) Before any such application may be approved by the Tax

Commission, the applicant must file a bond payable to the State of

Oklahoma conditioned upon compliance with the provisions of this act

and the rules and regulations of the Tax Commission in the sum of

not more than Twenty-five Thousand Dollars ($25,000.00), the amount

Oklahoma Statutes - Title 68. Revenue and Taxation Page 345

thereof to be fixed by an order of the Tax Commission. The amount

of any such bond required may be increased or reduced by the Tax

Commission at any time. Provided, however, that one bond in an

amount fixed by the Tax Commission of not more than Fifty Thousand

Dollars ($50,000.00) may be made to secure the payment of the tax

due the State of Oklahoma under the provisions of this act, and the

other motor fuel tax laws.

(c) Upon approval of such application and bond, the Tax

Commission shall issue to the applicant a nontransferable special

fuel dealer's license or special fuel user's license, as the case

may be, bearing a distinctive number. Such license shall remain in

full force until surrendered, suspended or canceled in the manner

provided by law. The license of each special fuel dealer shall be

valid only for the use of special fuel by the person to whom it is

issued and shall be displayed conspicuously in the principal place

of business of the holder thereof. The license issued to a special

fuel user shall be valid only for the use of special fuel in the

operation of motor vehicles on the highways of this state by the

person to whom it is issued, including motor vehicles, transporting

persons or property in furtherance of the business of said licensee

under a lease, a contract or any other arrangement, whether

permanent or temporary in nature.

(d) Each special fuel dealer or special fuel user must make

application for and secure a duplicate of his license for each

station or location operated by such dealer or user at which special

fuel is placed into the fuel tanks of motor vehicles. The

application must be made on a form prescribed and furnished by the

Tax Commission, showing the name, address and license number of the

applicant, the location of the station or storage for which the

duplicate is applied, and such other information as the Tax

Commission may require. Upon approval of such application, the Tax

Commission shall issue to the applicant a nontransferable duplicate

of such special fuel dealer's or special fuel user's license. Each

duplicate license shall continue in full force and effect until

surrendered by the person holding such license, or until canceled by

the Tax Commission. There shall be displayed at each station or

location, where special fuel is placed into fuel supply tanks of

motor vehicles, the duplicate special fuel dealer's or special fuel

user's license under which it is operated. Such license shall be

clearly visible from the driver's seat of any vehicle being

serviced.
dered by the person holding such license, or until canceled by

the Tax Commission. There shall be displayed at each station or

location, where special fuel is placed into fuel supply tanks of

motor vehicles, the duplicate special fuel dealer's or special fuel

user's license under which it is operated. Such license shall be

clearly visible from the driver's seat of any vehicle being

serviced.

(e) It shall be unlawful for any person, notwithstanding that

such person holds a valid license as a distributor or importer-user

of motor fuel or gasoline, to act or carry on any operation as a

special fuel dealer or a special fuel user in this state unless such

person is the holder of an uncanceled special fuel dealer's license

or a special fuel user's license, as the case may be, as herein

Oklahoma Statutes - Title 68. Revenue and Taxation Page 346

required, issued to him by the Oklahoma Tax Commission. A license

issued under the provisions of other motor fuel or gasoline tax laws

shall not authorize the holder thereof to use special fuel. Any

retail outlet as defined herein may, at its option, pay to the

supplier, for the benefit of the state, all taxes due on all special

fuels purchased from suppliers or may report all special fuels sales

and make payment of all taxes due as provided in Section 710 of this

act.