Okla. Stat. tit. 68, § 68-500.40: Final report and payment of tax upon termination of

business or cancellation of license - Termination of certain

licenses - Application by former licensees for eligible purchaser

status.

A. Every licensee shall, upon the discontinuance, sale, or

transfer of the business or upon the cancellation, revocation or

termination by law of a license under subsection C or F of Section

36 of this act, or as otherwise provided, within thirty (30) days,

make a report as required under this act marked "Final Report", and

shall pay all motor fuel taxes and penalties that may be due the

state except as may otherwise be provided by law.

B. The payment shall be made to the Commission in accordance

with Section 30 of this act.

C. For purposes of this section, any person who was licensed to

remit motor fuel taxes by this state prior to the effective date of

this act and who is not licensed as a supplier under this act shall

be deemed to have the license terminated under this section as of

the effective date of this act.

D. Any former licensee shall be given the opportunity to apply

for eligible purchaser status as provided in Sections 22 and 23 of

this act, prior to the effective date of this act. Should such

determination not be complete before the effective date, collection

of tax shown on the final report of the former license shall be

delayed until the determination is complete. However, the final

report shall be due not later than thirty (30) days after a denial

of eligible purchaser status under Section 30 of this act becomes

final.