Okla. Stat. tit. 68, § 68-722
This is the official text of Okla. Stat. tit. 68, § 68-722, 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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Tax credit on special fuels consumed outside State -
Official statutory text
Application and procedure.
Any person licensed as a special fuel dealer or special fuel
user shall be entitled to a credit equivalent to the tax rate per
gallon on all special fuels upon which the Oklahoma special fuel tax
has been paid and which has thereafter been consumed in motor
vehicles outside the State of Oklahoma. When the amount of credit
herein provided to which the dealer or user is entitled for any
calendar month exceeds the amount of tax for which such dealer or
user is liable for special fuels consumed in Oklahoma in such
vehicles during the same month, such excess shall, under regulations
promulgated by the Oklahoma Tax Commission, be allowed as a credit
Oklahoma Statutes - Title 68. Revenue and Taxation Page 353
against the tax for which such dealer or user would be otherwise
liable for any of the succeeding months; or, upon claim filed with
the Oklahoma Tax Commission within one (1) year from the first day
of any calendar month in which said special fuel was used, such
excess may be refunded. Application for refund must be supported by
evidence of the mileage traveled and the gallonage consumed and
satisfactory evidence of the tax-paid purchases. Refund vouchers
shall be paid from current collections derived from the tax levied
under which the tax refund claims have been allowed, and a portion
of such current collections as are necessary to pay such refund is
hereby appropriated.
Any person licensed as a special fuel dealer or special fuel
user shall be entitled to a credit equivalent to the tax rate per
gallon on all special fuels upon which the Oklahoma special fuel tax
has been paid and which has thereafter been consumed in motor
vehicles outside the State of Oklahoma. When the amount of credit
herein provided to which the dealer or user is entitled for any
calendar month exceeds the amount of tax for which such dealer or
user is liable for special fuels consumed in Oklahoma in such
vehicles during the same month, such excess shall, under regulations
promulgated by the Oklahoma Tax Commission, be allowed as a credit
Oklahoma Statutes - Title 68. Revenue and Taxation Page 353
against the tax for which such dealer or user would be otherwise
liable for any of the succeeding months; or, upon claim filed with
the Oklahoma Tax Commission within one (1) year from the first day
of any calendar month in which said special fuel was used, such
excess may be refunded. Application for refund must be supported by
evidence of the mileage traveled and the gallonage consumed and
satisfactory evidence of the tax-paid purchases. Refund vouchers
shall be paid from current collections derived from the tax levied
under which the tax refund claims have been allowed, and a portion
of such current collections as are necessary to pay such refund is
hereby appropriated.
Status: in_force · Read it on the official government site
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