{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-607","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-607","heading":"Importer for use licenses - Temporary permits -","body":"Cooperative compacts or agreements with other states to collect\n\ntaxes.\n\nA. Before any person imports gasoline or diesel fuel into the\n\nstate in the fuel supply tank or tanks of any motor vehicle, or in\n\nany other container for use on the highways of this state, such\n\nperson shall file application for and obtain a Motor Fuel/Diesel\n\nFuel Importer for Use License. Such requirement shall be complied\n\nwith notwithstanding the tax levied by the Motor Fuel Tax Code has\n\nbeen paid on such gasoline or diesel fuel. However, persons\n\nexempted by Section 605 of this title from the tax levied pursuant\n\nto Section 603 of this title shall not be required to obtain such\n\nlicense. The application required by this section shall be verified\n\nand filed on a form prescribed and furnished by the Corporation\n\nCommission showing the name and address and kind of business of the\n\napplicant, a designation of the principal place of business and such\n\nother information as the Corporation Commission may require. Such\n\napplication must also contain, as a condition to the issuance of the\n\nlicense, an agreement by the applicant to comply with the\n\nrequirements of Section 601 et seq. of this title and the rules of\n\nthe Corporation Commission.\n\nB. Before any such application may be approved by the\n\nCorporation Commission, the applicant must fully comply with the\n\ncontribution requirements pursuant to Section 607.2 of this title.\n\nIn addition, prior to the approval, the Corporation Commission may\n\nrequire the applicant to file a bond payable to the State of\n\nOklahoma conditioned upon compliance with the provisions of Section\n\n601 et seq. of this title and the rules of the Corporation\n\nCommission in a sum of not more than Ten Thousand Dollars\n\n($10,000.00), the amount thereof to be fixed by an order of the\n\nCorporation Commission. During the license year, the amount of any\n\nsuch bond required may be increased or reduced by the Corporation\n\nCommission at its discretion, and the Corporation Commission may in\n\nits discretion, waive the filing of a bond by any person who\n\nregularly purchases sufficient gasoline or diesel fuel on which the\n\nmotor fuel or diesel fuel excise tax has been paid to this state\n\nwhen the tax equals or exceeds the amount of the tax levied against\n\nsuch person under Section 601 et seq. of this title.\n\nC. Upon approval of such application and bond, the Corporation\n\nCommission shall issue to the applicant a nontransferable Motor\n\nFuel/Diesel Fuel Importer for Use License bearing a distinctive\n\nnumber, at no charge to the applicant. The license shall be issued\n\non an annual basis and shall remain in full force and effect until\n\nsurrendered, suspended, or canceled in the manner provided by law.\n\nEach license shall be valid only for the operation of motor vehicles\n\non the highways of this state by the person to whom it is issued\n\nincluding motor vehicles transporting persons or property in\n\nfurtherance of the business of the licensee under a lease, a\n\ncontract or any other arrangement, whether permanent or temporary in\n\nnature. The Corporation Commission may issue one (1) license\n\ncredential to evidence the compliance of the applicant with the\n\nprovisions of this section and the provisions of Section 1120 of\n\nTitle 47 of the Oklahoma Statutes.\n\nD. 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 motor fuel/diesel fuel into the state in the fuel\n\nsupply tank or tanks of motor vehicles for use in propelling the\n\nvehicles on the highways for commercial purposes may receive a\n\ntemporary motor fuel/diesel fuel permit from the Corporation\n\nCommission. This permit shall be recognized in lieu of licensing\n\nrequirements in this state. The permit shall indicate the time and\n\ndate of its issuance and shall be valid for a period not to exceed\ne fuel\n\nsupply tank or tanks of motor vehicles for use in propelling the\n\nvehicles on the highways for commercial purposes may receive a\n\ntemporary motor fuel/diesel fuel permit from the Corporation\n\nCommission. This permit shall be recognized in lieu of licensing\n\nrequirements in this state. The permit shall indicate the time and\n\ndate of its issuance and shall be valid for a period not to exceed\n\none hundred twenty (120) hours from such indicated time.\n\nA fee of Twenty-five Dollars ($25.00) shall be charged for the\n\nissuance of the temporary permit. Eight Dollars ($8.00) of the fee\n\nshall be apportioned in the same manner as other motor fuel/diesel\n\nfuel revenue. Two Dollars ($2.00) of the fee shall be retained by\n\nthe Corporation Commission and apportioned as provided in Section\n\n1167 of Title 47 of the Oklahoma Statutes. Fifteen Dollars ($15.00)\n\nof the fee shall be paid to the State Treasurer for deposit in the\n\nGeneral Revenue Fund.\n\nAny person importing motor fuel/diesel fuel into this state for\n\nuse while in possession of an expired, altered or undated temporary\n\nfuel permit shall be deemed to be operating without proper licensing\n\nand shall be subject to licensing and penalties as provided for in\n\nthe Motor Fuel/Diesel Fuel Importer for Use Tax Code.\n\nThe Corporation Commission may prescribe an application form for\n\nthe temporary permit and such other forms as it deems appropriate.\n\nThe Corporation Commission, without notice, may suspend the issuance\n\nof temporary permits to any person found to be in violation of the\n\nMotor Fuel/Diesel Fuel Importer for Use Tax Code or similar laws of\n\nthis state.\n\nThe Corporation Commission may enter into an agreement with any\n\nperson or corporation located within or without the state for\n\ntransmission of temporary permits by way of a facsimile machine or\n\nother device when the Corporation Commission determines that such\n\nagreement is in the best interests of the state.\n\nThe Corporation Commission may enter into an agreement with any\n\nstate for transmission of that state’s temporary permits by way of a\n\nfacsimile machine or other device when the Corporation Commission\n\ndetermines that such agreement is in the best interests of the\n\nstate.\n\nE. In lieu of the requirements as provided for in Section 601\n\net seq. of this title in respect to licensing, bonding, reporting\n\nand auditing, the Corporation Commission may, when in the best\n\ninterests of this state and its residents, enter into the\n\nInternational Fuel Tax Agreement or other cooperative compacts or\n\nagreements with another state or other states or provinces to permit\n\nbase state or base jurisdiction licensing of persons importing motor\n\nfuel or diesel fuel into this state and liable for the tax levied\n\npursuant to Section 601 et seq. of this title and provide for the\n\ncooperation and assistance among the member states and provinces in\n\nthe administration and collection of motor fuels consumption and use\n\ntaxes. Any action taken by the Oklahoma Tax Commission with respect\n\nto the International Fuel Tax Agreement or other such compacts or\n\nagreements prior to June 9, 2004, shall remain in effect unless\n\naltered by the Corporation Commission pursuant to its authority to\n\ndo so after the effective date of this act.","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":"70e31f856aaf36bdeb864e1066b57956fc1b059750c346d8ed47491fab47eb76","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-606","next":"us-ok/okla.-stat.-tit.-68-68-607.1"},"notice":"GroundRules: Original legal text. Not legal advice."}