Okla. Stat. tit. 68, § 68-718: Reports by carriers

The Tax Commission may require any railroad company, street,

suburban or interurban railway company, pipeline company, common

carrier and any other person transporting special fuel, either in

interstate or intrastate commerce, to a point within this state, to

make a verified report on a form prescribed and furnished by the Tax

Commission on or before the twentieth day of each month for the

preceding calendar month, showing the name and address of the

transporter, a schedule of all deliveries and consignments of fuel

within the state, including the name and address of the person to

whom such fuel was actually delivered, delivery date, waybill or

invoice number, consignor, point of origin, shipping date, tank car

initial and number, true name of fuel, number of gallons delivered

and such other information as the Tax Commission may require.

The requirements of this section shall not apply to the

transportation of special fuel contained in the fuel supply tank or

tanks of motor vehicles.