Okla. Stat. tit. 68, § 68-500.25: Remittance of motor fuel taxes by licensed tank wagon

operator-importers.

Each licensed tank wagon operator-importer who is liable for the

tax imposed by this act on nonexempt motor fuel imported by a tank

wagon as to which tax has not previously been paid to a supplier,

shall remit the motor fuel tax for the preceding month's import

activities with the monthly report of activities. The remittance of

all amounts of tax due shall be paid on the basis of ninety-eight

and four-tenths percent (98.4%) for gasoline and ninety-eight and

one-tenth percent (98.1%) for diesel fuel.