Okla. Stat. tit. 68, § 68-717: Records of purchases, sales, delivery, use or disposition

of special fuel - Monthly reports.

All persons manufacturing, refining, producing, importing or

causing to be imported into Oklahoma, any special fuel and all

persons purchasing, receiving or in any manner coming into

possession of such fuel, as defined herein, for sale or use must

keep a record of all such fuel purchased, received, sold, delivered,

used, or otherwise disposed of, including the date and number of

gallons of each such transaction, together with the purchase or

sales invoices, or copies thereof. All such records and invoices

must be kept for a period of at least three (3) years.

All persons making sales or deliveries to any service station or

to any person acting as a special fuel dealer or operating as a

special fuel user must on or before the twentieth day of each

calendar month, file with the Tax Commission a report covering the

preceding calendar month, on a form prescribed and furnished by the

Tax Commission, scheduling and giving full details of each such sale

and such other information as the Tax Commission may require.

Provided, however, that if it should be determined by the Tax

Commission that a report filed on the basis of the total gallons of

special fuel sold or delivered to each station, dealer or user per

month is sufficient the Commission is authorized to approve and

accept such a report.