Okla. Stat. tit. 68, § 68-713
This is the official text of Okla. Stat. tit. 68, § 68-713, 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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Unlicensed first time users - Payment of tax - Credit or
Official statutory text
refund.
Any person operating any motor vehicle on the highways of this
state as a special fuel user by importing special fuel into this
state in the supply tanks of the motor vehicle who shall be liable
for the tax levied by this act for the first time and who has not
obtained a special fuel user's license and special fuel use vehicle
permit, shall, for the purpose of determining the number of gallons
of special fuel used on the highways of this state, be required to
pay the Tax Commission the tax levied by this act on all special
fuel contained in the fuel supply tank or tanks, and any other
containers, for use in propelling said vehicle. Upon obtaining a
special fuel user's license and proper vehicle permits and filing a
report showing all of the operations of such person subject to the
Oklahoma Statutes - Title 68. Revenue and Taxation Page 349
tax levied by this act, credit shall be allowed on said report for
the tax paid under the provisions of this section, and any
overpayment of the tax shall be refunded or credited to a future
report. However, this credit shall not be allowed and no refund of
such tax shall be made unless the report taking the credit or the
claim for refund is filed within thirty (30) days from the date of
payment of said tax.
Any person operating any motor vehicle on the highways of this
state as a special fuel user by importing special fuel into this
state in the supply tanks of the motor vehicle who shall be liable
for the tax levied by this act for the first time and who has not
obtained a special fuel user's license and special fuel use vehicle
permit, shall, for the purpose of determining the number of gallons
of special fuel used on the highways of this state, be required to
pay the Tax Commission the tax levied by this act on all special
fuel contained in the fuel supply tank or tanks, and any other
containers, for use in propelling said vehicle. Upon obtaining a
special fuel user's license and proper vehicle permits and filing a
report showing all of the operations of such person subject to the
Oklahoma Statutes - Title 68. Revenue and Taxation Page 349
tax levied by this act, credit shall be allowed on said report for
the tax paid under the provisions of this section, and any
overpayment of the tax shall be refunded or credited to a future
report. However, this credit shall not be allowed and no refund of
such tax shall be made unless the report taking the credit or the
claim for refund is filed within thirty (30) days from the date of
payment of said tax.
Status: in_force · Read it on the official government site
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