Okla. Stat. tit. 68, § 68-715
This is the official text of Okla. Stat. tit. 68, § 68-715, 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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Cessation of use of special fuel
Official statutory text
Whenever any person to whom a special fuel dealer's license or a
special fuel user's license has been issued ceases using special
fuel within this state, such person must notify the Tax Commission
in writing of said fact within fifteen (15) days after such
discontinuance and surrender his license together with all special
fuel use vehicle permits issued and outstanding under said license.
All tax, penalty and interest on special fuel levied by this act and
Oklahoma Statutes - Title 68. Revenue and Taxation Page 350
due from such person at the time of such discontinuance, shall
become due and payable concurrently with such discontinuance, and
such person must make a report and pay all the tax, interest and
penalties due at the time his license is surrendered.
special fuel user's license has been issued ceases using special
fuel within this state, such person must notify the Tax Commission
in writing of said fact within fifteen (15) days after such
discontinuance and surrender his license together with all special
fuel use vehicle permits issued and outstanding under said license.
All tax, penalty and interest on special fuel levied by this act and
Oklahoma Statutes - Title 68. Revenue and Taxation Page 350
due from such person at the time of such discontinuance, shall
become due and payable concurrently with such discontinuance, and
such person must make a report and pay all the tax, interest and
penalties due at the time his license is surrendered.
Status: in_force · Read it on the official government site
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