Okla. Stat. tit. 68, § 68-500.2: Legislative intent and purpose

A. It is the intent of this act to amend, revise, incorporate

and recodify established revenue raising procedures applied to motor

fuels for the construction and maintenance of safe public highways

and bridges in this state. It is the intent of the Legislature that

the taxes imposed on motor fuel have always been and continue to be

declared and conclusively presumed to be a direct tax on the

ultimate or retail consumer. When the taxes are paid by any person

other than the ultimate or retail consumer, the payment shall be

considered as precollected and as an advance payment for the purpose

of convenience and facility to the consumer and shall thereafter be

added to the price of the motor fuel and recovered from the ultimate

or retail consumer, regardless of where or how the taxable fuel is

ultimately consumed.

B. In order to promote and protect the public safety, health

and welfare of this state, it is also the intent of this act to

establish a modern, efficient and effective motor fuel tax

collection and enforcement system adequate to substantially deter

motor fuel tax evasion emanating from sources within and outside

this state. In order to achieve the purpose and intent of this act,

the Legislature finds it necessary to increase conformity with

federal law concerning the imposition of tax on motor fuels and

increased reliance on highway enforcement systems. This act is

intended to conform the method in this state of imposing an excise

tax on motor fuel with the method imposed in the Internal Revenue

Code and the regulations issued pursuant thereto.

C. It is also the intent of the Legislature that the

recodification of the tax levied by this act shall not be considered

and construed to be a new tax or change in the motor fuel tax, but a

clarification of the motor fuel tax as it existed prior to the

effective date of this act. The purpose of this recodification is a

result of the interpretation of the motor fuel tax code of this

state by the federal courts, specifically the decision by the

Supreme Court of the United States in "Oklahoma Tax Commission v.

Chickasaw Nation", 115 S. Ct. 2214 (1995).