{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-611","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-611","heading":"Importation of motor fuel or diesel fuel without license -","body":"Tax payable - Credits - Refunds - Second and subsequent violations.\n\n(a) Any person importing motor fuel or diesel fuel into this\n\nstate and liable for the tax levied by this article for the first\n\ntime who has not obtained a Motor Fuel/Diesel Fuel Importer for Use\n\nLicense, shall, for the purpose of determining the number of gallons\n\nof motor fuel or diesel fuel used on the highways of this state, be\n\nrequired to pay to the Corporation Commission the tax levied by this\n\narticle on all motor fuel or diesel fuel contained in the fuel\n\nsupply tank or tanks, and any other containers for use in propelling\n\nsaid vehicle. Upon obtaining a Motor Fuel/Diesel Fuel Importer for\n\nUse License and filing a report showing all of the operations of\n\nsuch person subject to tax by this article, credit shall be allowed\n\non said report for the tax paid under the provisions of this section\n\nand any overpayment of tax shall be refunded or credited to a future\n\nreport. However, this credit shall not be allowed and no refund of\n\nsuch tax shall be made unless the report taking the credit or the\n\nclaim for the refund is filed within thirty (30) days from the date\n\nof payment of said tax.\n\n(b) The second time any person imports motor fuel or diesel fuel\n\ninto this state and becomes liable for the tax levied by this\n\narticle, without having obtained a Motor Fuel/Diesel Fuel Importer\n\nfor Use License, the motor vehicle operated by such person may be\n\nseized and held until such person complies with the provisions of\n\nthis article and pays all taxes determined to be due hereunder.\n\nHowever, said motor vehicle may be released upon the making of a\n\nbond or furnishing other security for the payment of the tax.","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":"e1b740b17e9d20f270958629f03b2143eaa0af9005c9c597148322910fb67f03","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-6102","next":"us-ok/okla.-stat.-tit.-68-68-613"},"notice":"GroundRules: Original legal text. Not legal advice."}