Okla. Stat. tit. 68, § 68-500.4A: Levy of tax equal to reduction in federal excise tax

A. In the event that, by federal law, the federal excise tax

imposed on gasoline or diesel fuel or both is reduced from the rate

imposed on January 1, 1996, there shall be levied a tax equal to the

reduction in the federal excise tax on gasoline or diesel fuel or

both. The tax on gasoline or diesel fuel or both shall be imposed

beginning the first day following the reduction in the rate of the

federal excise tax on gasoline or diesel fuel or both. The tax

imposed by this subsection resulting from a reduction in federal

excise tax on gasoline or diesel fuel or both shall not include any

reduction in federal excise tax imposed on diesel fuel for use in

trains pursuant to the Internal Revenue Code, 26 U.S.C., Section

4041, in that the federal excise tax levy on diesel fuel for use in

trains is not appropriated or apportioned to the Federal Highway

Trust Fund.

B. The tax levied pursuant to subsection A of this section

shall be in addition to and applicable to all gasoline and diesel

fuel subject to the tax imposed and levied pursuant to Section 500.4

of Title 68 of the Oklahoma Statutes. It is the intent of this

section that the tax shall be conclusively presumed to be a direct

tax and shall be a direct tax on the retail or ultimate consumer

precollected for the purpose of convenience and facility to the

consumer. The levy and assessment on other persons as specified in

the Motor Fuel Tax Code shall be as agents of the state for the

precollection of the tax. The provisions of this section shall in

no way affect the method of collecting the tax as provided in the

Motor Fuel Tax Code. The tax imposed by this section shall be

collected and paid at those times, in the manner, and by those

persons specified in the Motor Fuel Tax Code.