Okla. Stat. tit. 68, § 68-500.32: Importation of motor fuel in tank wagons - Destination

within 25 miles of border - Remittance of tax.

Subject to gallonage limits and other conditions established by

the Commission, the Commission shall provide for the payment of tax

imposed by this act by a person importing gasoline or diesel motor

fuel from a bulk plant in another state in a tank wagon if the

destination of that vehicle does not exceed twenty-five (25) miles

from the border of this state.