{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.40","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.40","heading":"Final report and payment of tax upon termination of","body":"business or cancellation of license - Termination of certain\n\nlicenses - Application by former licensees for eligible purchaser\n\nstatus.\n\nA. Every licensee shall, upon the discontinuance, sale, or\n\ntransfer of the business or upon the cancellation, revocation or\n\ntermination by law of a license under subsection C or F of Section\n\n36 of this act, or as otherwise provided, within thirty (30) days,\n\nmake a report as required under this act marked \"Final Report\", and\n\nshall pay all motor fuel taxes and penalties that may be due the\n\nstate except as may otherwise be provided by law.\n\nB. The payment shall be made to the Commission in accordance\n\nwith Section 30 of this act.\n\nC. For purposes of this section, any person who was licensed to\n\nremit motor fuel taxes by this state prior to the effective date of\n\nthis act and who is not licensed as a supplier under this act shall\n\nbe deemed to have the license terminated under this section as of\n\nthe effective date of this act.\n\nD. Any former licensee shall be given the opportunity to apply\n\nfor eligible purchaser status as provided in Sections 22 and 23 of\n\nthis act, prior to the effective date of this act. Should such\n\ndetermination not be complete before the effective date, collection\n\nof tax shown on the final report of the former license shall be\n\ndelayed until the determination is complete. However, the final\n\nreport shall be due not later than thirty (30) days after a denial\n\nof eligible purchaser status under Section 30 of this act becomes\n\nfinal.","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":"5592cfa82f46b760d998a56d58ca333d56ab758f2ca653ff9f3ad6ff3f14113f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.4","next":"us-ok/okla.-stat.-tit.-68-68-500.41"},"notice":"GroundRules: Original legal text. Not legal advice."}