Okla. Stat. tit. 68, § 68-705: Additional tax

(a) There is hereby levied and imposed an excise tax of one

($0.01) cent per gallon on the use, within the meanings of the word

"use" as defined in this act, of all special fuels delivered in this

state into the fuel supply tank or tanks of motor vehicles. The

delivery or placing of special fuel into the fuel supply tank or

tanks of motor vehicles for use in whole or in part for power to

propel such vehicles on the public highways shall constitute and is

hereby declared to be the taxable incidence of this levy.

(b) An excise tax of one ($0.01) cent per gallon is also levied,

in consideration of the use of the highways of this state, on the

use of all special fuels imported into Oklahoma in the fuel supply

tank or tanks of motor vehicles and used to propel said motor

vehicles for commercial purposes, public or private, or for

transportation for hire or compensation, on the public highways of

this state, which tax shall be measured and determined by the number

of gallons of such imported special fuels actually used in Oklahoma.