{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.30","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.30","heading":"Deferred payment by vendors without eligible purchaser","body":"A. The final report required by Section 40 of this act shall be\n\naccompanied by payment of the liability of the final month except as\n\notherwise provided in this section.\n\nB. Any motor fuel vendor who possessed a license to sell motor\n\nfuel at wholesale or at retail prior to the effective date of this\n\nact who is ineligible to elect eligible purchaser status, or who\n\notherwise does not apply for or does not receive eligible purchaser\n\nstatus under Section 23 of this act, may in the alternative elect to\n\nmake payment of the tax calculated pursuant to the final report\n\nprovided in Section 40 of this act if the tax is paid in two equal\n\ninstallments beginning twelve (12) months after the effective date\n\nof this act and subject to regulations promulgated by the\n\nCommission.\n\nC. If a person elects under subsection B of this section to\n\ndefer payment, the person shall not be eligible to claim eligible\n\npurchaser status under Section 23 of this act for a period of\n\nthirty-six (36) months following the election under subsection B of\n\nthis 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":"9da19bbd78f2aee33f4a20cfbde06d483c4cb03badc06c4a8452d5425bb33859","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.3","next":"us-ok/okla.-stat.-tit.-68-68-500.31"},"notice":"GroundRules: Original legal text. Not legal advice."}