{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-702","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-702","heading":"Purpose of act - Collection, report and payment of tax","body":"It is hereby declared to be the purpose of this act to levy a\n\ntax upon the use as defined in this act of all special fuels:\n\n(1) delivered into the fuel supply tanks of motor vehicles in\n\nOklahoma or,\n\n(2) imported into Oklahoma in the fuel supply tanks of motor\n\nvehicles by persons using Oklahoma highways for hire, compensation\n\nor other commercial purposes, not specifically exempted herein, to\n\nthe end that such highway users shall pay to the State of Oklahoma\n\nan equal amount in taxes on special fuels so used by them in\n\nOklahoma as is paid by other commercial highway users who use\n\nspecial fuel obtained in Oklahoma and on which the tax levied by\n\nthis act is collected by special fuel dealers and remitted to the\n\nTax Commission. Said tax is levied as a toll for the use of the\n\npublic highways of this state.\n\nWhen special fuel is delivered into the supply tank or tanks of\n\na motor vehicle in Oklahoma by a special fuel dealer the tax shall\n\nbe collected by the special fuel dealer at the time of such sale and\n\ndelivery and shall be reported and remitted to the Tax Commission as\n\nhereinafter provided. The tax shall be reported and paid by special\n\nfuel dealers on all special fuel delivered by special fuel dealers\n\ninto the supply tanks of motor vehicles owned or operated by them.\n\nIn all other cases persons delivering special fuel into the supply\n\ntank of any motor vehicle in Oklahoma and all persons who use any\n\nspecial fuel to propel a motor vehicle upon the public highways of\n\nthis state on which fuel the tax levied by this act has not been\n\npaid shall report such use and remit the tax on such special fuel to\n\nthe Tax Commission as a special fuel user as hereinafter provided.","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":"1e8d88124478eff7c3f70ad58ab0ae668a5fa0b126d20a7898b2ea4ec5b2e7fd","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-701","next":"us-ok/okla.-stat.-tit.-68-68-703"},"notice":"GroundRules: Original legal text. Not legal advice."}