{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-603","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-603","heading":"Levy of tax - Retention of portion for proper remission","body":"A. In consideration of the use of the highways of this state,\n\nand in addition to all other taxes levied for such purposes, all\n\npersons who import gasoline and diesel fuel into this state in the\n\nfuel supply tank or tanks of motor vehicles or in any other\n\ncontainers for use in propelling such vehicles on the highways for\n\ncommercial purposes, shall report and pay to the Corporation\n\nCommission a tax for such use of the highways as provided in this\n\nsection. The tax shall be levied and imposed as follows:\n\n1. Gasoline: a tax equal to the rate otherwise applicable at\n\nthe time under the Motor Fuel Tax Code upon a gallon of gasoline\n\nused or consumed in the state; and\n\n2. Diesel fuel: a tax equal to the rate otherwise applicable at\n\nthe time under the Motor Fuel Tax Code upon a gallon of diesel fuel\n\nused or consumed in the state.\n\nThe tax levied and imposed shall be measured and determined by the\n\nnumber of gallons of gasoline and diesel fuel so imported and\n\nactually used on the highways of this state. No gasoline or diesel\n\nfuel on which the tax levied by the Motor Fuel Tax Code has been\n\npaid to this state shall be used in computing the tax imposed by\n\nthis section. In the event the tax levied by this section can be\n\nmore accurately determined on a mileage basis, that is, by\n\ndetermining and using the total number of miles traveled in\n\nOklahoma, or in case it is practicable to so determine the tax, the\n\nCorporation Commission is authorized to accept and approve such\n\nbasis.\n\nB. Each person licensed pursuant to Section 607 of this title\n\nwho properly remits the tax pursuant to this act shall be entitled\n\nto retain one and twenty-five one-hundredths percent (1.25%) of the\n\ntax imposed on gasoline by this section and remitted by that\n\nlicensee and one and fifty-four one-hundredths percent (1.54%) of\n\nthe tax imposed on diesel fuel by this section and remitted by the\n\nlicensee to cover the costs of administration imposed by this act\n\nincluding record keeping, report filing, and remitting of the tax.\n\nThe retention of a percentage of the tax permitted by this section\n\nshall not be allowed by a licensee if any report or the tax\n\nremittance is delinquent.","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":"c815ebffa378118311c218f4c0f34b1b82f85abfef2e4141169c2dea3c119eec","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-602","next":"us-ok/okla.-stat.-tit.-68-68-605"},"notice":"GroundRules: Original legal text. Not legal advice."}