{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-615","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-615","heading":"Tax credit on gasoline or diesel fuel consumed outside","body":"state - Application and procedure.\n\nAny person licensed under the Motor Fuel/Diesel Fuel Importer\n\nfor Use Law shall be entitled to a credit equivalent to the tax rate\n\nper gallon on all gasoline or diesel fuel upon which the Oklahoma\n\ngasoline or diesel fuel tax has been paid and which has thereafter\n\nbeen consumed in motor vehicles outside this state. When the amount\n\nof credit provided in this section to which the person is entitled\n\nfor any calendar quarter exceeds the amount of tax for which such\n\nperson is liable for gasoline or diesel fuel consumed in Oklahoma in\n\nsuch vehicles during the same quarter, such excess shall, under\n\nrules promulgated by the Corporation Commission, be allowed as a\n\ncredit if used within twenty-four (24) months from the first day of\n\nany calendar quarter against the tax for which such person would be\n\notherwise liable for any of the succeeding quarters; or, upon claim\n\nfiled with the Commission within twenty-four (24) months from the\n\nfirst day of any calendar quarter in which the gasoline or diesel\n\nfuel was used, such excess, less one and seven-tenths percent (1.7%)\n\nof gasoline tax levied and two percent (2%) of diesel fuel tax\n\nlevied pursuant to Section 500.4 of this title, may be refunded.\n\nApplication for refund must be supported by evidence of the mileage\n\ntraveled and the gallonage consumed and satisfactory evidence of the\n\ntax-paid purchases. Refund vouchers shall be paid from current\n\ncollections derived from the tax levied under which the tax refund\n\nclaims have been allowed, and a portion of such current collections\n\nas are necessary to pay such refund is hereby appropriated.","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":"534c2c9ece200f7d14661afbbceb42028a15a216242134be1f4a9bcc43e9875b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-614","next":"us-ok/okla.-stat.-tit.-68-68-616"},"notice":"GroundRules: Original legal text. Not legal advice."}