Okla. Stat. tit. 68, § 68-500.31: Blending untaxed materials with taxed fuels -

Remittance of tax.

A. Each person blending untaxed materials, including

blendstocks, fuel grade ethanol and additives with motor fuels as to

which tax has already been paid or accrued shall remit the tax

imposed by this act.

B. Any consumer liable for the tax payable under subsection A

of this section shall remit the tax directly to the Commission

within thirty (30) days of the blending event in accordance with

regulations promulgated by the Commission.