{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-703","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-703","heading":"Imposition of tax","body":"(a) There is hereby levied and imposed an excise tax of five and\n\none-half ($0.055) cents per gallon on the use, within the meanings\n\nof the word \"use\" as defined in this act, of all special fuels\n\ndelivered in this state into the fuel supply tank or tanks of motor\n\nvehicles. The delivery or placing of special fuel into the fuel\n\nsupply tank or tanks of motor vehicles for use in whole or in part\n\nfor power to propel such vehicles on the public highways shall\n\nconstitute and is hereby declared to be the taxable incidence of\n\nthis levy.\n\n(b) An excise tax of five and one-half ($0.055) cents per gallon\n\nis also levied, in consideration of the use of the highways of this\n\nState, on the use of all special fuels imported into Oklahoma in the\n\nfuel supply tank or tanks of motor vehicles and used to propel said\n\nmotor vehicles for commercial purposes, public or private, or for\n\ntransportation for hire or compensation, on the public highways of\n\nthis state, which tax shall be measured and determined by the number\n\nof gallons of such imported special fuels actually used in Oklahoma.","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":"05af83abb8ca5e09755668662acbca666803caf450a9629bc0b1687e9a9b8d8e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-702","next":"us-ok/okla.-stat.-tit.-68-68-704"},"notice":"GroundRules: Original legal text. Not legal advice."}