Okla. Stat. tit. 68, § 68-707.2: Excise tax on special fuel - Levy - Exemptions -

Disposition of revenues.

A. There is hereby levied an excise tax of one cent ($0.01)

upon the use within this state of each and every gallon of special

fuel, which shall be reported and collected in the same manner as

provided by law for the reporting and collecting of all other tax

levies upon the use of special fuel within this state.

B. The tax levied by this section shall not apply to special

fuel which is exempt from tax pursuant to the provisions of Section

708 of this title.

C. The excise tax of one cent ($0.01) per gallon of special

fuel levied by this section, together with any interest and

penalties thereon, collected by the Tax Commission shall be

apportioned as set forth in paragraph 5 of subsection A and

subsection C of Section 500.6 of this title.