{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.2","heading":"Legislative intent and purpose","body":"A. It is the intent of this act to amend, revise, incorporate\n\nand recodify established revenue raising procedures applied to motor\n\nfuels for the construction and maintenance of safe public highways\n\nand bridges in this state. It is the intent of the Legislature that\n\nthe taxes imposed on motor fuel have always been and continue to be\n\ndeclared and conclusively presumed to be a direct tax on the\n\nultimate or retail consumer. When the taxes are paid by any person\n\nother than the ultimate or retail consumer, the payment shall be\n\nconsidered as precollected and as an advance payment for the purpose\n\nof convenience and facility to the consumer and shall thereafter be\n\nadded to the price of the motor fuel and recovered from the ultimate\n\nor retail consumer, regardless of where or how the taxable fuel is\n\nultimately consumed.\n\nB. In order to promote and protect the public safety, health\n\nand welfare of this state, it is also the intent of this act to\n\nestablish a modern, efficient and effective motor fuel tax\n\ncollection and enforcement system adequate to substantially deter\n\nmotor fuel tax evasion emanating from sources within and outside\n\nthis state. In order to achieve the purpose and intent of this act,\n\nthe Legislature finds it necessary to increase conformity with\n\nfederal law concerning the imposition of tax on motor fuels and\n\nincreased reliance on highway enforcement systems. This act is\n\nintended to conform the method in this state of imposing an excise\n\ntax on motor fuel with the method imposed in the Internal Revenue\n\nCode and the regulations issued pursuant thereto.\n\nC. It is also the intent of the Legislature that the\n\nrecodification of the tax levied by this act shall not be considered\n\nand construed to be a new tax or change in the motor fuel tax, but a\n\nclarification of the motor fuel tax as it existed prior to the\n\neffective date of this act. The purpose of this recodification is a\n\nresult of the interpretation of the motor fuel tax code of this\n\nstate by the federal courts, specifically the decision by the\n\nSupreme Court of the United States in \"Oklahoma Tax Commission v.\n\nChickasaw Nation\", 115 S. Ct. 2214 (1995).","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":"481eb49c9a99592ffe8c658d1cb60a181c61eaa0e20086d1461a1025f73e4667","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.19","next":"us-ok/okla.-stat.-tit.-68-68-500.20"},"notice":"GroundRules: Original legal text. Not legal advice."}