{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.22","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.22","heading":"Election by eligible purchasers to defer motor fuel tax","body":"remittances.\n\nEach supplier and bonded importer who sells motor fuel shall\n\nprecollect and remit on behalf of and from the purchaser the motor\n\nfuel tax imposed under Section 500.4 of this title. At the election\n\nof an eligible purchaser, which notice shall be evidenced by a\n\nwritten statement from the Commission as to the purchaser\n\neligibility status as determined under Section 500.23 of this title,\n\nthe seller shall not require a payment of motor fuel tax on\n\ntransport truck loads from the purchaser sooner than two (2)\n\nbusiness days prior to the date on which the tax is required to be\n\nremitted by the supplier or bonded importer under Section 500.20 of\n\nthis title. This election shall be subject to a condition that the\n\nremittances by the eligible purchaser of all amounts of tax due the\n\nseller shall be paid on the basis of:\n\n1. Ninety-eight and four-tenths percent (98.4%) for gasoline\n\nuntil July 1, 2029; thereafter remittance shall be paid on the basis\n\nof one hundred percent (100%); and\n\n2. Ninety-eight and one-tenth percent (98.1%) for diesel fuel\n\nuntil July 1, 2029; thereafter remittance shall be paid on the basis\n\nof one hundred percent (100%),\n\nwhich shall be paid by electronic funds transfer on or before the\n\nsecond preceding day prior to the date of the remittance by the\n\nsupplier to the Commission, and the election by the eligible\n\npurchaser under this section may be terminated by the seller if the\n\neligible purchaser does not make timely payments to the seller as\n\nrequired by this section.","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":"c4a9e82b9d10327e330e4761b75014c0eea4de42152a31602c09e7b1fccb8614","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.21","next":"us-ok/okla.-stat.-tit.-68-68-500.23"},"notice":"GroundRules: Original legal text. Not legal advice."}