{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-707.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-707.2","heading":"Excise tax on special fuel - Levy - Exemptions -","body":"Disposition of revenues.\n\nA. There is hereby levied an excise tax of one cent ($0.01)\n\nupon the use within this state of each and every gallon of special\n\nfuel, which shall be reported and collected in the same manner as\n\nprovided by law for the reporting and collecting of all other tax\n\nlevies upon the use of special fuel within this state.\n\nB. The tax levied by this section shall not apply to special\n\nfuel which is exempt from tax pursuant to the provisions of Section\n\n708 of this title.\n\nC. The excise tax of one cent ($0.01) per gallon of special\n\nfuel levied by this section, together with any interest and\n\npenalties thereon, collected by the Tax Commission shall be\n\napportioned as set forth in paragraph 5 of subsection A and\n\nsubsection C of Section 500.6 of this title.","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":"b268c2e0accca06971943ecde7e9bf7f56ec692009ea2138fb976610ad11a544","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-707.1","next":"us-ok/okla.-stat.-tit.-68-68-707.3"},"notice":"GroundRules: Original legal text. Not legal advice."}