{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-602","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-602","heading":"Purpose of Article - Apportionment and use of revenues","body":"It is hereby declared to be the purpose of Section 601 et seq.\n\nof this title to levy a tax on those importing gasoline and diesel\n\nfuel into this state in the fuel supply tanks of vehicles being used\n\non the highways of this state for commercial purposes, as a just and\n\nreasonable contribution to the cost of constructing, maintaining and\n\npolicing such highways incident to the use thereof by such persons,\n\nand to the end that the highway users shall pay to this state an\n\nequal amount in taxes as is paid by other commercial highway users\n\nwho use gasoline and diesel fuel on which the motor fuel excise tax\n\nhas been paid to this state. The revenues, including interest and\n\npenalties, collected under the provisions of this article, shall be\n\napportioned monthly in the manner and in the same proportion for the\n\nsame purposes as the revenue collected pursuant to the Motor Fuel\n\nTax Code is apportioned.\n\nProvided, in the event that collections are insufficient for the\n\nmonthly payment of motor fuel taxes to other states or jurisdictions\n\nin accordance with the International Fuel Tax Agreement, the\n\nOklahoma Tax Commission shall transfer to the Corporation Commission\n\nthe sum necessary for payment in full from current diesel fuel tax\n\ncollections. Such transfer shall occur within five (5) working days\n\nof the request by the Corporation Commission.","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":"c4d296229f9f08ddfd7fafbb8a08e4bcb00d12fe252b4b993c13df2d6d874348","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-601","next":"us-ok/okla.-stat.-tit.-68-68-603"},"notice":"GroundRules: Original legal text. Not legal advice."}