{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.4","heading":"Levy of tax","body":"A. A tax is imposed on all gasoline, compressed natural gas,\n\nliquefied natural gas and all diesel fuel used or consumed in this\n\nstate as follows:\n\n1. Gasoline, sixteen cents ($0.16) per gallon;\n\n2. Diesel fuel, thirteen cents ($0.13) per gallon;\n\n3. Compressed natural gas, five cents ($0.05) per gasoline\n\ngallons equivalent (gge) until the credit authorized pursuant to the\n\nprovisions of paragraph 1 of subsection A of Section 2357.22 of this\n\ntitle expires. Upon the expiration of the credit authorized\n\npursuant to the provisions of paragraph 1 of subsection A of Section\n\n2357.22 of this title, the rate of tax imposed upon compressed\n\nnatural gas shall be equal to the tax rate imposed on diesel fuel\n\nusing gasoline gallons equivalent (gge); and\n\n4. Liquefied natural gas, five cents ($0.05) per diesel gallon\n\nequivalent (dge) until the credit authorized pursuant to the\n\nprovisions of paragraph 1 of subsection A of Section 2357.22 of this\n\ntitle expires. Upon the expiration of the credit authorized\n\npursuant to the provisions of paragraph 1 of subsection A of Section\n\n2357.22 of this title, the rate of tax imposed upon liquefied\n\nnatural gas shall be equal to the tax rate imposed on diesel fuel\n\nusing diesel gallon equivalent (dge), which shall be equal to six\n\nand six one-hundredths (6.06) pounds of liquefied natural gas.\n\nB. A tax is imposed on all gasoline, diesel fuel and kerosene\n\nused or consumed in this state for use as fuel to generate power in\n\naircraft engines or for training, testing or research on aircraft\n\nengines in the amount of eight one-hundredths of one cent ($0.0008)\n\nper gallon. All gasoline, diesel fuel and kerosene sold for use\n\nunder this subsection shall not be subject to the excise tax levied\n\nin subsection A of this section.\n\nC. Notwithstanding any exemption provided in Section 500.1 et\n\nseq. of this title, all gasoline used or consumed in this state for\n\nuse as fuel for farm tractors or stationary engines and used\n\nexclusively for agricultural purposes shall be subject to a tax in\n\nthe amount of two and eight one-hundredths cents ($0.0208) per\n\ngallon. All gasoline sold for use pursuant to this subsection shall\n\nnot be subject to the excise tax levied in subsection A of this\n\nsection. The term \"farm tractor\", as used herein, shall include all\n\ntractor-type, motorized farm implements and equipment but shall not\n\ninclude motor vehicles of the truck-type, pickup truck-type,\n\nautomobiles and other motor vehicles required to be registered and\n\nlicensed each year under the Oklahoma Vehicle License and\n\nRegistration Act.\n\nD. It is the intent of this section to amend, revise,\n\nincorporate and recodify the tax imposed on motor fuel and that the\n\ntax shall be conclusively presumed to be a direct tax and shall be a\n\ndirect tax on the retail or ultimate consumer precollected for the\n\npurpose of convenience and facility to the consumer. The levy and\n\nassessment on other persons as specified in this act shall be as\n\nagents of the state for the precollection of the tax. The\n\nprovisions of this section shall in no way affect the method of\n\ncollecting the tax as provided in this act. The tax imposed by this\n\nsection shall be collected and paid at those times, in the manner,\n\nand by those persons specified in this act.","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":"dab83faf9caa71d3986b7cd83b545fa2f1e3de99d362171367766f7d9cc5e655","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.39","next":"us-ok/okla.-stat.-tit.-68-68-500.40"},"notice":"GroundRules: Original legal text. Not legal advice."}