{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-701","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-701","heading":"Definitions","body":"The following words and phrases when used in this act are hereby\n\ndefined as follows:\n\n(a) The term \"motor vehicle\" or \"vehicle\" means and includes\n\nany automobile, truck, truck-tractor, bus, vehicle or mechanical\n\ncontrivance which is propelled by an internal combustion engine or\n\nmotor and not used in the air or upon fixed rails or tracks.\n\n(b) The term \"person\" means and includes every natural person,\n\nfiduciary, individual, partnership, firm, association, limited\n\nliability company, corporation, business trust, or combination\n\nacting as a unit, or any receiver appointed by any state or federal\n\ncourt, and the use of the singular number shall include the plural.\n\nWhenever used in any clause prescribing and imposing a fine or\n\nimprisonment or both, the term \"person\" as applied to an association\n\nmeans and includes the parties or members thereof, and as applied to\n\ncorporations, the officers thereof.\n\n(c) \"Commission\" or \"Tax Commission\" means the Oklahoma Tax\n\nCommission.\n\n(d) The term \"special fuel\" or \"fuel\" means and includes all\n\ncombustible gases and liquids, including liquefied gases, which\n\nexist in the gaseous state at a temperature of sixty (60) degrees\n\nFahrenheit and at a pressure of fourteen and seven-tenths (14.7)\n\npounds per square inch absolute, but the term does not include\n\ncompressed natural gas subject to the levy of tax pursuant to\n\nparagraph 3 of subsection A of Section 500.4 of this title or\n\nliquefied natural gas subject to the levy of tax pursuant to\n\nparagraph 4 of subsection A of Section 500.4 of this title.\n\n(e) The term \"use\" shall mean and include the following: (1)\n\nthe delivery or placing of special fuel into the fuel supply tank or\n\ntanks of any motor vehicle in this state for use in whole or in part\n\nto propel such vehicle on the public highways of this state; (2) the\n\nconsumption on the public highways of Oklahoma of any special fuel\n\nimported into this state in the fuel supply tank or tanks of any\n\nmotor vehicle using the public highways of this state for commercial\n\npurposes; (3) the consumption of special fuel in any type of motor\n\nvehicle on the public highways of this state for any purpose by any\n\nperson who refuses to divulge the source of such fuel.\n\n(f) The term \"public highway\" means and includes every road,\n\nhighway, street, way or place within this state, of whatever nature,\n\ngenerally open to the use of the public as a matter of right for the\n\npurposes of vehicular travel, including a toll highway, and\n\nincluding streets and alleys of any town or city, notwithstanding\n\nthat the same may be temporarily closed for the purpose of\n\nconstruction, reconstruction, maintenance, or repair.\n\n(g) The term \"gallon\" means one (1) United States standard\n\ngallon at a temperature of sixty (60) degrees Fahrenheit.\n\n(h) The term \"special fuel dealer\" shall mean any person\n\nengaged in the business of handling special fuel who delivers any\n\npart thereof into the fuel supply tank or tanks of any motor\n\nvehicle.\n\n(i) The term \"special fuel user\" shall mean and include any\n\nperson other than a special fuel dealer, who uses special fuel in\n\nthis state, within the meanings of the word \"use\" as defined in this\n\nact, and shall include any person who consumes special fuel to\n\npropel a motor vehicle upon the public highways of this state when\n\nsuch special fuel has been purchased or obtained from any source\n\nfree from the payment to this state of the tax levied by 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":"811b59e1de870f3e0aaf5130788d7ca95ddeeaad92da0508a080649400b8127a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-6512","next":"us-ok/okla.-stat.-tit.-68-68-702"},"notice":"GroundRules: Original legal text. Not legal advice."}