{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-601","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-601","heading":"Definitions","body":"For the purposes of this article:\n\n1. \"Motor vehicle\" or \"vehicle\" means and includes any\n\nautomobile, truck, truck-tractor, bus, vehicle, engine, machine,\n\nmechanical contrivance, or other conveyance which is propelled by an\n\ninternal combustion engine or motor and not used in the air or upon\n\nfixed rails or tracks;\n\n2. \"Use\" means and includes the consumption of motor fuel by\n\nany person in a motor vehicle for the propulsion thereof upon the\n\npublic highways of this state;\n\n3. \"Gasoline\" means the same as the term \"motor fuel,\" and the\n\nterm \"motor fuel\" means and includes every petroleum product, fluid,\n\nor liquid, or any combination thereof, having an A.P.I. gravity of\n\nforty-six (46) degrees Fahrenheit and at atmospheric pressure, and\n\nshall include drip, casinghead or natural gasoline, benzol, naphtha,\n\nbenzine and solvents, and shall include any liquid or fluid of less\n\nthan forty-six (46) degrees A.P.I. gravity at a temperature of sixty\n\n(60) degrees Fahrenheit compounded, blended, manufactured, or\n\notherwise produced by mixing or blending gasoline or naphthas with\n\nany blending materials, when the blended product can be used for\n\ngenerating power in internal combustion engines, regardless of how\n\nsuch liquid or fluid is made, compounded, manufactured or recovered,\n\nand regardless of the name by which such liquid or fluid may be\n\nknown or sold;\n\n4. \"Diesel fuel\" means diesel engine fuel, kerosene, and all\n\nother liquids suitable for the generation of power for the\n\npropulsion of motor vehicles except those products subject to the\n\ntax imposed by Section 500.4 of this title;\n\n5. \"Person\" means and includes natural persons, individuals,\n\npartnerships, firms, associations, limited liability companies,\n\ncorporations, estate, trustees, business trusts, syndicates, or any\n\ncorporations or combinations acting as a unit or any receiver\n\nappointed by any state or federal court; and the use of the singular\n\nnumber shall include the plural number;\n\n6. \"Tax Commission\" means the Oklahoma Tax Commission;\n\n7. \"Motor Fuel/Diesel Fuel Importer for Use\" means and includes\n\nany person importing gasoline or motor fuel or diesel fuel into this\n\nstate in the fuel supply tank or tanks of any motor vehicle or in\n\nany other containers for use in propelling said vehicle upon the\n\nhighways of this state;\n\n8. \"Gallon\" means the quantity of fluid or liquid at a\n\ntemperature of sixty (60) degrees Fahrenheit necessary to completely\n\nfill a United States standard gallon liquid measure; and\n\n9. \"Public highways\" means and includes every road, highway,\n\nstreet, way or place within this state, of whatever nature,\n\ngenerally open to the use of the public as a matter of right for the\n\npurposes of vehicular travel, including a toll highway, and\n\nincluding streets and alleys of any town or city notwithstanding\n\nthat the same may be temporarily closed for the purpose of\n\nconstruction, reconstruction, maintenance, or repair.","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":"4d1698a9648061d34eff33034783e8f8bffe38dd7e8ed2ed1a10e5a1223d26dc","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-6007","next":"us-ok/okla.-stat.-tit.-68-68-602"},"notice":"GroundRules: Original legal text. Not legal advice."}