{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-606","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-606","heading":"Accrual of liability - Persons liable - Exemptions","body":"The liability for the tax imposed by this article shall arise\n\nand accrue against the person operating a motor vehicle, the\n\noperation of which is subject to said tax, at the time and place\n\nsaid motor vehicle shall enter upon the highways of this state.\n\nProvided, however, a lessor who is engaged in the business of\n\nleasing for compensation motor vehicles and equipment he owns\n\nwithout drivers to carriers or other lessees for interstate\n\noperation may be deemed to be the Motor Fuel/Diesel Importer for Use\n\nwhen he supplies or pays for the motor fuel or diesel fuel consumed\n\nin such vehicles, and such lessor may be issued Motor Fuel/Diesel\n\nFuel Importer for Use license. Any lessee may exclude motor\n\nvehicles of which he is lessee from his reports and liabilities, but\n\nonly if the motor vehicles in question have been leased from a\n\nlessor holding a valid Motor Fuel/Diesel Fuel Importer for Use\n\nLicense.","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":"d81fc3febe4200d2128fca1846dccf7009cbd0e1cb2468e8b8476c125b42a631","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-605","next":"us-ok/okla.-stat.-tit.-68-68-607"},"notice":"GroundRules: Original legal text. Not legal advice."}