{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.10-1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.10-1","heading":"Ethanol credit – Refund claims process","body":"A. As used in this section:\n\n1. “Ethanol” means a blend of gasoline and ethyl alcohol\n\nconsisting of not more than fifteen percent (15%) ethyl alcohol by\n\nvolume; and\n\n2. “Retail dealer” means the type of dealer described by\n\nparagraph 53 of Section 500.3 of Title 68 of the Oklahoma Statutes.\n\nB. Unless the federal government mandates the use of\n\nreformulated fuel in an area within the State of Oklahoma in\n\nnonattainment with the National Ambient Air Quality Standards, there\n\nshall be allowed as a credit against the tax levy imposed pursuant\n\nto paragraph 1 of subsection A of Section 500.4 of Title 68 of the\n\nOklahoma Statutes in the amount of one and six-tenths cents ($0.016)\n\nfor each gallon of ethyl alcohol which is contained in ethanol sold\n\nby a retail dealer.\n\nC. Notwithstanding any other provision of the Oklahoma Motor\n\nFuel Tax Code to the contrary, the retail dealer described by\n\nsubsection A of this section may make the claim for refund from the\n\nOklahoma Tax Commission. The refund claim process for the credit\n\nauthorized by this section shall be substantially the same as the\n\nrefund claims process authorized by the Motor Fuel Tax Code for\n\nother refunds provided by law.\n\nD. Each claim for refund filed pursuant to this section shall\n\nbe accompanied by such documentation as may be required by the Tax\n\nCommission that the retail dealer reduced the retail price for each\n\ngallon of ethyl alcohol which is contained in ethanol sold, and for\n\nwhich the credit authorized by this section is claimed, by one and\n\nsix-tenths cents ($0.016) and that such cost savings was\n\neconomically provided to the purchaser of the ethanol fuel.","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":"ea372953ba04c6f8d619415f38f98f009abf4bdc2e85a39cffa483a11f23488f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.10","next":"us-ok/okla.-stat.-tit.-68-68-500.11"},"notice":"GroundRules: Original legal text. Not legal advice."}