Okla. Stat. tit. 68, § 68-707: Determination of tax on mileage basis - Levies by

political subdivisions prohibited.

In the event the tax herein imposed on special fuels imported

into this state in the fuel supply tanks of motor vehicles and the

tax on special fuels used in motor vehicles owned and operated by

licensed special fuel dealers or other persons acting as special

fuel users can be more accurately determined on a mileage basis,

that is, by determining and using the total number of miles traveled

in Oklahoma and the total gallons of fuel consumed, or in case it is

more practicable to so determine the tax, the Tax Commission is

authorized to approve and accept such basis.

No city, town, county or other subdivision of the state shall

levy or collect any excise tax to be paid upon the use of special

fuels as defined by this act.