Okla. Stat. tit. 68, § 68-702: Purpose of act - Collection, report and payment of tax

It is hereby declared to be the purpose of this act to levy a

tax upon the use as defined in this act of all special fuels:

(1) delivered into the fuel supply tanks of motor vehicles in

Oklahoma or,

(2) imported into Oklahoma in the fuel supply tanks of motor

vehicles by persons using Oklahoma highways for hire, compensation

or other commercial purposes, not specifically exempted herein, to

the end that such highway users shall pay to the State of Oklahoma

an equal amount in taxes on special fuels so used by them in

Oklahoma as is paid by other commercial highway users who use

special fuel obtained in Oklahoma and on which the tax levied by

this act is collected by special fuel dealers and remitted to the

Tax Commission. Said tax is levied as a toll for the use of the

public highways of this state.

When special fuel is delivered into the supply tank or tanks of

a motor vehicle in Oklahoma by a special fuel dealer the tax shall

be collected by the special fuel dealer at the time of such sale and

delivery and shall be reported and remitted to the Tax Commission as

hereinafter provided. The tax shall be reported and paid by special

fuel dealers on all special fuel delivered by special fuel dealers

into the supply tanks of motor vehicles owned or operated by them.

In all other cases persons delivering special fuel into the supply

tank of any motor vehicle in Oklahoma and all persons who use any

special fuel to propel a motor vehicle upon the public highways of

this state on which fuel the tax levied by this act has not been

paid shall report such use and remit the tax on such special fuel to

the Tax Commission as a special fuel user as hereinafter provided.