Okla. Stat. tit. 68, § 68-715: Cessation of use of special fuel

Whenever any person to whom a special fuel dealer's license or a

special fuel user's license has been issued ceases using special

fuel within this state, such person must notify the Tax Commission

in writing of said fact within fifteen (15) days after such

discontinuance and surrender his license together with all special

fuel use vehicle permits issued and outstanding under said license.

All tax, penalty and interest on special fuel levied by this act and

due from such person at the time of such discontinuance, shall

become due and payable concurrently with such discontinuance, and

such person must make a report and pay all the tax, interest and

penalties due at the time his license is surrendered.