Okla. Stat. tit. 68, § 68-713: Unlicensed first time users - Payment of tax - Credit or

refund.

Any person operating any motor vehicle on the highways of this

state as a special fuel user by importing special fuel into this

state in the supply tanks of the motor vehicle who shall be liable

for the tax levied by this act for the first time and who has not

obtained a special fuel user's license and special fuel use vehicle

permit, shall, for the purpose of determining the number of gallons

of special fuel used on the highways of this state, be required to

pay the Tax Commission the tax levied by this act on all special

fuel contained in the fuel supply tank or tanks, and any other

containers, for use in propelling said vehicle. Upon obtaining a

special fuel user's license and proper vehicle permits and filing a

report showing all of the operations of such person subject to the

tax levied by this act, credit shall be allowed on said report for

the tax paid under the provisions of this section, and any

overpayment of the tax shall be refunded or credited to a future

report. However, this credit shall not be allowed and no refund of

such tax shall be made unless the report taking the credit or the

claim for refund is filed within thirty (30) days from the date of

payment of said tax.