Sections 1 through 63 of this act shall be known and may be cited as the "Motor Fuel Tax Code".
Added by Laws 1996, c. 345, § 1, eff. Oct. 1, 1996.
Structure Oklahoma Statutes
Title 68. Revenue and Taxation
§68-102.2. Political activities by members of Tax Commission prohibited.
§68-102.3. Additional duties and compensation for commissioners.
§68-103. Conduct of hearings - Production of books and records - Perjury.
§68-104. Employees and expenses - Bonds.
§68-105. Attorneys for Commission.
§68-105.1. Designation of peace officer to conduct personnel investigations and background checks.
§68-107. Disbursements to be within appropriations.
§68-108. Schedule of fees and charges - Transcripts and other services.
§68-112. Tax Commission Fund - Credits for all miscellaneous receipts.
§68-113. Tax Commission Reimbursement Fund - Full-time employees.
§68-114. Payment of fees for employees in performance of duties.
§68-117. Electronic access to data and reports.
§68-119. Notice to vendors in annexed territory of applicable sales tax rate.
§68-120. Out-of-State Tax Collections Enforcement Act of 2017.
§68-203. Enforcement by Tax Commission - Rules – Electronic filing.
§68-204. Records of official acts of Commission - Fees.
§68-205. Records and files of Commission confidential and privileged - Exceptions - Report.
§68-205.1. Municipal sales tax - Report of certain information.
§68-205.5. Posting of delinquent taxes list on Internet - Notice - Removal - Liability limitation.
§68-205.6. Disclosure of taxpayers who claimed tax credits.
§68-206. Examinations or investigations.
§68-206.1. Tax Commission - Examinations and inspections outside state - Compensation and expenses.
§68-207. Hearings by Tax Commission.
§68-209. Notice to Commission's attorney before judicial hearing - Costs.
§68-211. Return of deposited money or securities to taxpayer.
§68-212. Cancellation or refusal of license or permit.
§68-214. Release of property from lien - Execution and recording.
§68-215. Collection of taxes, penalties, in same manner as personal debt.
§68-216. Extension of time for filing return.
§68-216.2. Tax amnesty program.
§68-216.3. Voluntary Compliance Initiative.
§68-216.4. Voluntary Disclosure Initiative.
§68-217. Interest and penalties on delinquent taxes – Interest on refunds.
§68-218. Remittance of taxes and fees - Dishonored checks - ATMs in Commission facilities.
§68-218.1. False or bogus check - Penalties.
§68-219. Compounding, settlement or compromise of controversies, judicial approval in certain cases.
§68-220. Waiver or remission of interest or penalties - Voluntary disclosure agreements.
§68-221. Reports or returns by taxpayer.
§68-221.1. Date of postmark deemed to be date of delivery or of payment.
§68-222. Procedure on default of taxpayer in enumerated matters.
§68-224. Declaration of termination of taxable period and acceleration of assessment.
§68-226. Action to recover taxes as additional remedy to aggrieved taxpayer.
§68-227. Erroneous payments - Claims for refund - Demand for hearing.
§68-227.1. Illegal or invalid state tax laws - Process for obtaining refund of amounts paid.
§68-228. Hearings on claims for refunds.
§68-228.1. Payment of refunds.
§68-230. Certificate of indebtedness to state - Recording and indexing - Lien status.
§68-231.1. Additional penalty for failure to pay delinquent taxes.
§68-231.2. Attachment of assets of delinquent taxpayer.
§68-231.3. Recovery of fees and costs by Tax Commission.
§68-232. Injunction proceedings.
§68-233. Municipalities - Procedure when taxes delinquent.
§68-234. Lien for unpaid taxes, interest and penalties.
§68-235. Fiduciaries - Final accounts.
§68-236. Agents, accountants, attorneys or other persons representing taxpayers before Commission.
§68-237. Taxes imposed by other States.
§68-238. Conduct of business or activities without license or permit.
§68-238.1. State licenses – Collection of income taxes – Notification - Definitions.
§68-239. Continuance of business or operations after forfeiture of required bond.
§68-240. Failure or refusal to file report or return - Penalty.
§68-240.1. False return or return with intent to defraud - Penalty.
§68-241. False or fraudulent reports, returns - Penalty - Venue.
§68-242. False entries or neglect to make entries - Penalty - Venue.
§68-243. Evidence and witnesses - Penalty - Venue.
§68-244. False answers to questions or false affidavits.
§68-245. Verification of reports or returns.
§68-248. Commission may require taxpayer to furnish certain information.
§68-249. Tax preparers - Duties - Violations - Penalties.
§68-250. Register of tax warrants - Establishment and maintenance - Public inspection.
§68-251. Filing petitions and applications for collection of delinquent taxes by mail.
§68-252. Attorney General - Duty to prosecute actions to collect certain taxes.
§68-254. Garnishment to collect delinquent taxes, penalties, or interest.
§68-255. Contracting with debt collection agency to collect delinquent taxes.
§68-255.1A. Authority to enter into contracts with state agencies for collection assistance.
§68-255.2. Authority to assess, collect and enforce retail medical marijuana sales.
§68-256. Taxpayer assistance program.
§68-257. Notice of changes in state tax law.
§68-258. Service of summons or notice in state tax proceedings.
§68-259. Additional penalty in criminal proceedings for violating state tax law.
§68-261. Data processing services - Bonds - Contracts.
§68-262. Audits of entities believed to owe additional taxes.
§68-263. Attachment of sums due taxpayer from state.
§68-270. Certification of credit qualification – Report of credits claimed and allowed.
§68-282. Ban on class action suits related to the gross receipts tax on mixed beverages.
§68-283. Aggregate business filing and remittance.
§68-291. Incidence analysis of legislative measures to change the tax system.
§68-295. Tax credit data available online.
§68-302. Stamp excise tax upon sale, use, gift, possession or consumption of cigarettes.
§68-302-1. Additional tax on cigarettes - Rates - Apportionment of revenues.
§68-302-2. Additional tax on cigarettes - Rates - Disposition of revenue.
§68-302-3. Additional tax on cigarettes - Rate - Apportionment of revenues.
§68-302-4. Additional excise tax on cigarettes - Rate - Apportionment.
§68-302-7. Additional tax on cigarettes - Rates - Apportionment of revenue.
§68-302-7a. State Health Care Enhancement Fund.
§68-303. Purpose of tax - Disposition of revenue.
§68-304. Licenses - Fees - Conditions - Revocation or suspension.
§68-305. Stamps required - Seizure.
§68-305.1. Unlawful affixing of stamp – Prima facie evidence of violation.
§68-305.2. Revolving fund for Office of Attorney General.
§68-306. Sale, when tax not paid or stamps not affixed.
§68-307. Consumer bringing cigarettes from without state as retailer.
§68-308. Purchase, manufacture, custody, and sale of stamps.
§68-309. Carriers transporting cigarettes.
§68-311. Sale of stamps to wholesalers or jobbers at discount as compensation for costs incurred.
§68-312.1. Procedures for maintaining records and filing reports - Required information.
§68-313. Wholesale and retail stocks to be kept separate.
§68-314. Salesmen for manufacturers - Records and reports.
§68-315. Inspections and examinations.
§68-316. Offenses - Penalties.
§68-317. Unlawful sale, use and manufacture of stamps, impressions, etc. - Forgery - Counterfeiting.
§68-317.1. Delivery sale to underage individual.
§68-317.8. Actions to prevent or restrain violations.
§68-317.9. Restrictions on delivering cigarettes - Violations.
§68-322. Rules and regulations.
§68-323. Restricted to sale or distribution to inmates - Possession by others.
§68-328. Sales at less than cost; penalty.
§68-329. Cost to wholesaler; meaning.
§68-330. Cost to the retailer; meaning.
§68-331. Sales by a wholesaler to a sub-jobber.
§68-332. Sales by a wholesaler to a wholesaler.
§68-335. Advertising of certain sales; good faith.
§68-336. Sales contracts void.
§68-338. Sales outside ordinary channels of business; effect.
§68-339. Cost survey; admissibility.
§68-340. Association empowered to file suits.
§68-341. Cancellation of license for violations.
§68-342. Partial unconstitutionality.
§68-343. Violations - Injunctions - Damages.
§68-347. Inapplicability of certain provision to certain tribes or nations or their licensees.
§68-352. Disposition of revenues.
§68-360.2. Declaration of public policy.
§68-360.4. Certification by manufacturer.
§68-360.6. Submission of information by stamping agents – Escrow deposits.
§68-360.9. Listing of nonparticipating manufacturers in the Oklahoma Tobacco Directory - Bond.
§68-360.10. Authority of Attorney General to request monthly reports of sales.
§68-380. Use or possession of cigarette rolling vending machines.
§68-400. Short title - Tobacco Products Tax Enforcement Act of 2021.
§68-400.1. Tobacco Products Tax Enforcement Unit.
§68-400.2. Remittance of tax – Wholesaler monthly tax report.
§68-400.3. Retailer or consumer backup tax – Vendor liability.
§68-400.4. Remittance of backup tax – Filing of monthly report and affidavit.
§68-400.5. Retailer purchases from licensed wholesaler required.
§68-400.6. Tobacco Products Tax Enforcement Unit Revolving Fund.
§68-402-1. Additional tax on tobacco products - Rates - Apportionment of revenues.
§68-403. Payment of tax by wholesalers.
§68-403.2. Unlawful products – Prima facie evidence of violation.
§68-404. Transactions subject to taxation - Revenue purpose - Disposition of revenue.
§68-407. Regulations - Punishment for prohibited practices or hindering inspection.
§68-410. Administration and enforcement of Article.
§68-412. Untaxed merchandise - Surety or bond - Tax.
§68-415. Wholesale and retail licenses required – Application - Penalties.
§68-417. Seizure of products and vehicles for violations.
§68-418. Transportation or possession of products for which taxes have not been paid - Penalties.
§68-420. Rules and regulations.
§68-420.1. Maintenance of copies of invoices or equivalent documentation.
§68-421. Restriction on exempt sales - Possession by others.
§68-422. Sellers or distributors – Compliance – Revocation of license.
§68-423. Intention of Legislature.
§68-424. Application of §§ 425 to 428 of this title.
§68-429. Disposition of revenues.
§68-450.2. Levy of tax - Calculation.
§68-450.3. Manner of payment of tax - Intent and purpose of act.
§68-450.5. Immediate assessment and collection of tax - Delinquency - Penalties.
§68-450.6. Exemptions from tax.
§68-450.7. Disposition of revenues.
§68-450.8. Civil and criminal penalties - Immunities.
§68-450.9. Reuse of used stamp prohibited - Penalty.
§68-451. Capital Improvement Fund.
§68-452. Expenditure of funds.
§68-500.2. Legislative intent and purpose.
§68-500.4A. Levy of tax equal to reduction in federal excise tax.
§68-500.4B. Additional tax imposed on diesel fuel and gasoline - Apportionment of revenue.
§68-500.6. Apportionment of gasoline and compressed natural gas tax.
§68-500.6a. Distribution of tax revenue.
§68-500.7. Apportionment of diesel fuel tax.
§68-500.8. Measurement of tax on importer gallons and supplier gallons.
§68-500.9. Taxation of motor fuels held in inventory on date of increase in tax rate.
§68-500.10. Exemptions from motor fuels tax.
§68-500.10-1. Ethanol credit – Refund claims process.
§68-500.11. Perfecting exemption for exports.
§68-500.12. Regulations for exempt use of kerosene.
§68-500.13. Procedures for tax exempt sales of motor fuel to governmental agencies.
§68-500.14. Perfection of certain exemptions by refund claim.
§68-500.16. Procedures for claiming refund - Investigations - Credit in lieu of refund.
§68-500.17. Interest on refund.
§68-500.18. Payment of tax by licensed occasional importers and licensed bonded importers.
§68-500.19. Election regarding fuel removals from out-of-state terminals.
§68-500.20. Precollection and remittance of tax by suppliers.
§68-500.22. Election by eligible purchasers to defer motor fuel tax remittances.
§68-500.24. Suppliers' entitlement to credit for uncollectible taxes.
§68-500.25. Remittance of motor fuel taxes by licensed tank wagon operator-importers.
§68-500.26. Remittance by electronic funds transfer required.
§68-500.27. Retainage of 0.1% of tax for administrative costs.
§68-500.29. Diversions of motor fuel - Payment of tax.
§68-500.30. Deferred payment by vendors without eligible purchaser.
§68-500.31. Blending untaxed materials with taxed fuels - Remittance of tax.
§68-500.34. License application process.
§68-500.42. Licensed transporter reports.
§68-500.43. Payment of tax by consumer.
§68-500.46. Legitimate diversions or erroneous information on shipping paper - Relief.
§68-500.47. Reliance on certain representations.
§68-500.51. Export of motor fuel without license prohibited - Exemption - Penalties.
§68-500.52. Use of dyed fuel on public highways prohibited - Exceptions - Penalties.
§68-500.53. Failure to obtain required licenses - Penalties.
§68-500.54. Certain statements on shipping papers prohibited.
§68-500.55. Notice to be provided and posted with dyed diesel fuel.
§68-500.56. Shipping papers to meet tamper-resistant standards.
§68-500.61. Audits and examinations - Penalties.
§68-500.62. Taxation of motor fuel inventory not taxed under predecessor statutes.
§68-500.63. Sale of motor fuels by Indian tribes.
§68-500.64. Tax payment reimbursement contracts - Reimbursement option - Notification - Security.
§68-602. Purpose of Article - Apportionment and use of revenues.
§68-603. Levy of tax - Retention of portion for proper remission.
§68-606. Accrual of liability - Persons liable - Exemptions.
§68-607.1. Operation of vehicle without proper display of identification credentials - Penalties.
§68-608. Display of license - Operating vehicle without license - Penalties - Venue.
§68-609. Reports and payments to Commission - Delinquent payments.
§68-610. Records of importers.
§68-613. Discontinuance of operations.
§68-614. Interstate carriers - Partial invalidity.
§68-615. Tax credit on gasoline or diesel fuel consumed outside state - Application and procedure.
§68-702. Purpose of act - Collection, report and payment of tax.
§68-704. Apportionment and use of proceeds of tax.
§68-706. Purpose, apportionment and distribution of tax.
§68-707. Determination of tax on mileage basis - Levies by political subdivisions prohibited.
§68-707.1. Additional excise tax on special fuel - Levy - Exemptions - Disposition of revenues.
§68-707.2. Excise tax on special fuel - Levy - Exemptions - Disposition of revenues.
§68-709. Special fuel dealers' and users' licenses.
§68-710. Reports by dealers and users - Payment of tax.
§68-711. Registration of vehicles - Use of liquefied gas from cargo tank.
§68-712. Records of dealers and users.
§68-713. Unlicensed first time users - Payment of tax - Credit or refund.
§68-714. Accrual of liability for tax - Liability of lessees.
§68-715. Cessation of use of special fuel.
§68-716. Invoices - Record of deliveries.
§68-719. Violations - Punishment - Venue.
§68-720. Interstate carriers - Showing of public convenience and necessity - Application of Act.
§68-722. Tax credit on special fuels consumed outside State - Application and procedure.
§68-804. Additional tax to absorb federal credit.
§68-1001. Gross production tax on asphalt, ores, oil and gas, and royalty interests - Exemptions.
§68-1001.1. Property exempt from ad valorem taxation - Rules and regulations for determination.
§68-1001.3a. Economically at-risk oil or gas lease - Tax exemptions.
§68-1001.4. Natural and casinghead gas marketing deduction – Costs - Rules.
§68-1002. Failure to make report of gross production
§68-1003. Tax on oil recovered or from unknown sources.
§68-1004. Apportionment and use of proceeds of tax.
§68-1006. Payment where ownership is in dispute - Assignment as security.
§68-1007. Purchaser to withhold tax - Payment by purchaser.
§68-1008a. Refund of payments to Commissioners of the Land Office.
§68-1011. Statements as to tax on settlements.
§68-1012. Lien for tax - Liability not released by provision for payment.
§68-1013a. Seller and purchaser to secure and retain invoice copies.
§68-1015. Refiners and processors to obtain permit - Bond - Failure to secure permit.
§68-1015.1. Oil reclamation - Permits.
§68-1017. Noncompliance by producers, refiners, processors or purchasers.
§68-1020. Application of Sections 1017 to 1020.
§68-1021. Reports and collection - Apportionment.
§68-1023. Downward adjustment of value of oil and gas - Refund of excess tax.
§68-1101. Excise tax on oil - Additional tax.
§68-1102. Excise tax on gas - Additional tax.
§68-1103. Deposit, apportionment and use of proceeds of tax.
§68-1103.1. Maintenance of Corporation Commission Plugging Fund minimal level.
§68-1104. Due date of tax - Delinquency - Reports on leases.
§68-1105. Failure to make report.
§68-1201. Corporations and organizations to which article applicable.
§68-1202. "Doing Business" defined.
§68-1203. Tax on domestic corporations and business organizations.
§68-1204. Tax on foreign corporations and business organizations.
§68-1205. Minimum and maximum taxes.
§68-1206. Corporations and organization exempted.
§68-1207. No tax for year in which other tax or fee paid.
§68-1208. Purpose and disposition of revenue - When due.
§68-1209. Capital - Computation.
§68-1210. Annual statement or return.
§68-1211. Organization of business trust.
§68-1212. Penalties - Uniform procedure - Operation without license - Suspension and forfeiture.
§68-1212.1. Moratorium on requirement to pay or remit certain taxes.
§68-1213. Tax Commission may furnish names - Certificates of compliance or noncompliance.
§68-1214. Exemption from excise and income taxes - License fee.
§68-1353. See the following versions:
§68-1353v1. Purpose of article - Apportionment of revenues.
§68-1353v2. Purpose of article - Apportionment of revenues.
§68-1354. Tax levy - Rate - Sales subject to tax.
§68-1354.7. Streamlined Sales Tax System Act - Short title.
§68-1354.8. Streamlined Sales Tax System Act - Legislative findings.
§68-1354.9. Streamlined Sales Tax System Act - Multi-state discussions - Tax exempt status.
§68-1354.10. Streamlined Sales Tax System Act - Sales tax pilot project.
§68-1354.11. Streamlined Sales Tax System Act - Confidential taxpayer information.
§68-1354.14. Streamlined Sales and Use Tax Administration Act - Short title.
§68-1354.16. Streamlined Sales and Use Tax Administration Act - Purpose.
§68-1354.17. Streamlined Sales and Use Tax Administration Act - Representatives on governing board.
§68-1354.21. Simplified Sales and Use Tax Administration Act - Effect of Agreement.
§68-1354.22. Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement.
§68-1354.24. Amnesty for uncollected or unpaid sales or use taxes.
§68-1354.25. Effective date of state or local sales and use tax rate changes.
§68-1354.26. Refund of incorrectly paid sales or use taxes.
§68-1354.27. Sourcing of retail sale or lease or rental.
§68-1354.30. Sourcing of sale of telecommunications services sold on call-by-call basis.
§68-1354.32. Database describing boundary changes for taxing jurisdictions.
§68-1354.34. Taxability matrix - Relief from liability.