{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-705","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-705","heading":"Additional tax","body":"(a) There is hereby levied and imposed an excise tax of one\n\n($0.01) cent per gallon on the use, within the meanings of the word\n\n\"use\" as defined in this act, of all special fuels delivered in this\n\nstate into the fuel supply tank or tanks of motor vehicles. The\n\ndelivery or placing of special fuel into the fuel supply tank or\n\ntanks of motor vehicles for use in whole or in part for power to\n\npropel such vehicles on the public highways shall constitute and is\n\nhereby declared to be the taxable incidence of this levy.\n\n(b) An excise tax of one ($0.01) cent per gallon is also levied,\n\nin consideration of the use of the highways of this state, on the\n\nuse of all special fuels imported into Oklahoma in the fuel supply\n\ntank or tanks of motor vehicles and used to propel said motor\n\nvehicles 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":"9fc079b4b67ce59ac4fccf626293f06455dd2ce67d44cc9f6aa59ae8525055d2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-704","next":"us-ok/okla.-stat.-tit.-68-68-706"},"notice":"GroundRules: Original legal text. Not legal advice."}