{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-609","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-609","heading":"Reports and payments to Commission - Delinquent payments","body":"A. Every person licensed under this article shall make and\n\ntransmit to the Corporation Commission on or before the last day of\n\nApril, July, October, and January of each year, upon a form\n\nprescribed and furnished by the Commission, a verified quarterly\n\nreport, showing the total miles traveled, miles traveled in Oklahoma\n\nby each motor vehicle, the total gallonage of motor fuel or diesel\n\nfuel consumed, the number of gallons of motor fuel or diesel fuel\n\npurchased or received in this state, the date of each purchase or\n\nreceipt, the name and address of the seller, the delivery invoice\n\nnumber of each purchase or receipt, and the number of gallons of\n\nmotor fuel or diesel fuel imported into and used in this state. The\n\nreport must also include the amount of motor fuel or diesel fuel on\n\nhand at the beginning and close of the period as shown by the\n\nphysical inventory taken on that date (those dates), if storage is\n\nmaintained, and a complete record of all receipts and withdrawals\n\ninto and from said storage.\n\nThe number of gallons of motor fuel or diesel fuel shown to have\n\nbeen purchased or received in Oklahoma on which the tax levied by\n\nthe Motor Fuel Tax Code has been paid to this state shall be\n\ndeducted from the total number of gallons of motor fuel or diesel\n\nfuel used by such person in Oklahoma to determine the number of\n\ngallons of motor fuel or diesel fuel upon which the tax levied by\n\nthis article is to be computed and paid.\n\nEvery person licensed under this article who travels less than\n\nten thousand (10,000) miles per year in Oklahoma may, at the option\n\nof the Commission, file an annual report in lieu of filing the\n\nquarterly report.\n\nB. Every person at the time of filing each quarterly report\n\nshall pay to the Commission the full amount of tax due for the\n\npreceding quarter at the rate provided for in this article. Such\n\ntax is due and payable on the first day of the succeeding quarter\n\nfor which the report is filed, and if not paid, is delinquent from\n\nand after the twentieth day of such month. When any person shall\n\nfail to submit to the Commission any report required hereunder\n\nwithin thirty (30) days from the date it is required to be filed,\n\nthe Commission shall assess, in addition to the penalties and\n\ninterest provided for in Section 217 of this title, a penalty of not\n\nless than Five Dollars ($5.00) for the first offense and not less\n\nthan Five Dollars ($5.00) for each subsequent offense.\n\nC. The Motor Fuel/Diesel Fuel Importer for Use License of any\n\nperson who is delinquent in the payment of tax levied by this\n\narticle may be canceled by the Commission in the manner provided by\n\nlaw.","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":"d265471c797cc32bd2343b55ae3bba60da36d6bc42636746afc8ef171bf02838","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-608","next":"us-ok/okla.-stat.-tit.-68-68-610"},"notice":"GroundRules: Original legal text. Not legal advice."}