{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.14","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.14","heading":"Perfection of certain exemptions by refund claim","body":"A. 1. The exemption for use pursuant to paragraph 11 of\n\nSection 500.10 of this title shall be perfected by a refund claim\n\nfiled by the consumer who shall provide evidence of an allocation of\n\nuse satisfactory to the Oklahoma Tax Commission.\n\n2. The exemption for a consumer who claims a refund pursuant to\n\nparagraph 1 of this subsection for tax paid on fuel used to operate\n\ntrucks designed, equipped and used exclusively for garbage, refuse\n\nor solid waste disposal shall be thirty-five percent (35%) of the\n\ntax paid on such fuel; provided, the taxpayer may claim an amount\n\ngreater than thirty-five percent (35%) if the taxpayer supplies\n\nevidence of an allocation of use for a tax exempt purpose\n\nsatisfactory to the Tax Commission of an amount greater than thirty-\n\nfive percent (35%).\n\nB. The exemption for motor fuel pursuant to paragraphs 14 and\n\n15 of Section 500.10 of this title which fuel was purchased tax paid\n\nfor a taxable use and was, after the purchase, contaminated by the\n\npresence of a dye or marker or subject to a sudden and unexpected\n\ncasualty loss shall be refunded to the person responsible for the\n\ncontamination or loss event upon application therefor and on proof\n\nshown acceptable to the Tax Commission.\n\nC. Motor fuel tax that has otherwise been erroneously paid by a\n\nperson shall be refunded by the Tax Commission upon proof shown\n\nsatisfactory to the Tax Commission. The authority of the Tax\n\nCommission under this section shall be broadly construed to prevent\n\nunjust and unintended payment of taxes on exempt uses or by exempt\n\nusers.\n\nD. The consumer shall apply for a refund with respect to motor\n\nfuel purchased by the consumer for consumption in an exempt use\n\ndescribed under paragraphs 8 and 13 of Section 500.10 of this title\n\nas to which the tax imposed by this act had been previously paid and\n\nno refund previously issued.\n\nE. The exemption from taxation set forth in paragraph 10 of\n\nSection 500.10 of this title shall be perfected by the consumer\n\napplying for a refund with respect to motor fuel purchased by the\n\nconsumer for consumption as to which the tax imposed by this act had\n\nbeen previously paid and no refund previously issued. The Tax\n\nCommission shall promulgate any necessary rules to administer this\n\nexemption.\n\nF. Motor fuel tax that has been paid more than once with\n\nrespect to the same gallon of motor fuel shall be refunded by the\n\nTax Commission to the person who last paid the tax upon proof\n\nsatisfactory to the Tax Commission.","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":"d75a2e8fa8d7077d537b551ab4d31b49465f83da6eac823c0c279131d79eccb6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.13","next":"us-ok/okla.-stat.-tit.-68-68-500.15"},"notice":"GroundRules: Original legal text. Not legal advice."}