{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2817.3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2817.3","heading":"Exclusion of property used for desulphurization of","body":"gasoline or diesel fuel.\n\nA. As used in subsection E of Section 2817 of this title,\n\n“facility, device or method for the desulphurization of gasoline or\n\ndiesel fuel” means any structure, building, installation,\n\nexcavation, machinery, equipment or device and any attachment or\n\naddition to or reconstruction, replacement or improvement of that\n\nproperty, that is used, constructed, acquired or installed on or\n\nafter January 1, 2003, wholly or partly to meet or exceed rules\n\nadopted by the Oklahoma Environmental Quality Board, or by the\n\nUnited States Environmental Protection Agency with respect to any\n\nprogram which has been delegated to the Department of Environmental\n\nQuality for the prevention, monitoring, control or reduction of the\n\namount of sulfur in gasoline or diesel fuel. This definition shall\n\nnot apply to a motor vehicle.\n\nB. In applying for an exclusion of property under the\n\nprovisions of subsection E of Section 2817 of this title, a person\n\nseeking the exclusion shall present in a request to the Executive\n\nDirector of the Department of Environmental Quality information\n\ndetailing:\n\n1. The anticipated environmental benefits from the installation\n\nof the facility, device or method for the desulphurization of\n\ngasoline or diesel fuel;\n\n2. The estimated cost of the facility, device or method; and\n\n3. The purpose of the installation of such facility, device or\n\nmethod and the proportion of the installation that is such a\n\nfacility, device or method.\n\nC. Following submission of the information required by\n\nsubsection B of this section, the Executive Director of the\n\nDepartment of Environmental Quality shall determine if the facility,\n\ndevice or method is used wholly as a facility, device or method for\n\nthe desulphurization of gasoline or diesel fuel. As soon as\n\npracticable, the Executive Director shall send notice by regular\n\nmail to the Director of the Ad Valorem Division of the Oklahoma Tax\n\nCommission that the person has applied for a determination under\n\nthis section. If the Executive Director determines that the\n\nfacility, device or method is used wholly for the desulphurization\n\nof gasoline or diesel fuel, the Executive Director shall issue a\n\nletter to the person stating that determination and the proportion\n\nof the installation that is a facility, device or method for the\n\ndesulphurization of gasoline or diesel fuel.\n\nD. The Department of Environmental Quality may charge a person\n\nseeking a determination under the provisions of this section an\n\nadditional fee not to exceed its administrative costs for processing\n\nthe information, making the determination and issuing the letter\n\nrequired by this section. The Environmental Quality Board may adopt\n\nrules to implement this section.\n\nE. A person seeking an exclusion under this section shall\n\nprovide to the county assessor or the Director of the Ad Valorem\n\nDivision of the Oklahoma Tax Commission a copy of the letter issued\n\nby the Executive Director of the Department of Environmental Quality\n\nunder subsection C of this section. The county assessor or the\n\nDirector of the Ad Valorem Division of the Tax Commission shall\n\naccept the copy of the letter from the Executive Director as\n\nconclusive evidence that the facility, device or method is used\n\nwholly for the desulphurization of gasoline or diesel fuel. The\n\ncounty assessor or the Director of the Ad Valorem Division of the\n\nTax Commission shall further determine if the property for which the\n\nexclusion is sought is qualified as provided in subsection E of\n\nSection 2817 of this title.\n\nF. The exclusion provided by this section, once allowed, need\n\nnot be applied for subsequent years, and the exclusion applies to\n\nthe property until it changes ownership or the qualification of the\n\nproperty for the exclusion changes. However, the county assessor or\netermine if the property for which the\n\nexclusion is sought is qualified as provided in subsection E of\n\nSection 2817 of this title.\n\nF. The exclusion provided by this section, once allowed, need\n\nnot be applied for subsequent years, and the exclusion applies to\n\nthe property until it changes ownership or the qualification of the\n\nproperty for the exclusion changes. However, the county assessor or\n\nthe Director of the Ad Valorem Division of the Tax Commission may\n\nrequire a person allowed an exclusion in a prior year to file a new\n\napplication to confirm the current qualification for the exclusion\n\nby delivering a written notice that a new application is required,\n\naccompanied by an appropriate application form, to the person\n\npreviously allowed the exclusion.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"de8f26076e8bfc57db757b9b669c8156044b15231028641ca59edd9dbfb9fee0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2817.2","next":"us-ok/okla.-stat.-tit.-68-68-2818"},"notice":"GroundRules: Original legal text. Not legal advice."}