{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-709","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-709","heading":"Special fuel dealers' and users' licenses","body":"(a) Before any person uses any special fuel in this state,\n\nwithin the meanings of the word \"use\" as defined herein, such person\n\nshall file an application for and obtain the license (a special fuel\n\ndealer's license or a special fuel user's license) required herein\n\nto cover such use. Provided, however, that persons exempted from\n\nthe payment of the tax herein imposed shall not be required to\n\nobtain a license. The application required by this section shall be\n\nverified by affidavit and filed on a form prescribed and furnished\n\nby the Tax Commission showing the name and address and kind of\n\nbusiness of the applicant, the type of license desired, a\n\ndesignation of the principal place of business and such other\n\ninformation as the Tax Commission may require. Such application\n\nmust also contain as a condition to the issuance of the license, an\n\nagreement by the applicant to comply with the requirements of this\n\nact and the rules and regulations of the Tax Commission.\n\n(b) Before any such application may be approved by the Tax\n\nCommission, the applicant must file a bond payable to the State of\n\nOklahoma conditioned upon compliance with the provisions of this act\n\nand the rules and regulations of the Tax Commission in the sum of\n\nnot more than Twenty-five Thousand Dollars ($25,000.00), the amount\n\nthereof to be fixed by an order of the Tax Commission. The amount\n\nof any such bond required may be increased or reduced by the Tax\n\nCommission at any time. Provided, however, that one bond in an\n\namount fixed by the Tax Commission of not more than Fifty Thousand\n\nDollars ($50,000.00) may be made to secure the payment of the tax\n\ndue the State of Oklahoma under the provisions of this act, and the\n\nother motor fuel tax laws.\n\n(c) Upon approval of such application and bond, the Tax\n\nCommission shall issue to the applicant a nontransferable special\n\nfuel dealer's license or special fuel user's license, as the case\n\nmay be, bearing a distinctive number. Such license shall remain in\n\nfull force until surrendered, suspended or canceled in the manner\n\nprovided by law. The license of each special fuel dealer shall be\n\nvalid only for the use of special fuel by the person to whom it is\n\nissued and shall be displayed conspicuously in the principal place\n\nof business of the holder thereof. The license issued to a special\n\nfuel user shall be valid only for the use of special fuel in the\n\noperation of motor vehicles on the highways of this state by the\n\nperson to whom it is issued, including motor vehicles, transporting\n\npersons or property in furtherance of the business of said licensee\n\nunder a lease, a contract or any other arrangement, whether\n\npermanent or temporary in nature.\n\n(d) Each special fuel dealer or special fuel user must make\n\napplication for and secure a duplicate of his license for each\n\nstation or location operated by such dealer or user at which special\n\nfuel is placed into the fuel tanks of motor vehicles. The\n\napplication must be made on a form prescribed and furnished by the\n\nTax Commission, showing the name, address and license number of the\n\napplicant, the location of the station or storage for which the\n\nduplicate is applied, and such other information as the Tax\n\nCommission may require. Upon approval of such application, the Tax\n\nCommission shall issue to the applicant a nontransferable duplicate\n\nof such special fuel dealer's or special fuel user's license. Each\n\nduplicate license shall continue in full force and effect until\n\nsurrendered by the person holding such license, or until canceled by\n\nthe Tax Commission. There shall be displayed at each station or\n\nlocation, where special fuel is placed into fuel supply tanks of\n\nmotor vehicles, the duplicate special fuel dealer's or special fuel\n\nuser's license under which it is operated. Such license shall be\n\nclearly visible from the driver's seat of any vehicle being\n\nserviced.\ndered by the person holding such license, or until canceled by\n\nthe Tax Commission. There shall be displayed at each station or\n\nlocation, where special fuel is placed into fuel supply tanks of\n\nmotor vehicles, the duplicate special fuel dealer's or special fuel\n\nuser's license under which it is operated. Such license shall be\n\nclearly visible from the driver's seat of any vehicle being\n\nserviced.\n\n(e) It shall be unlawful for any person, notwithstanding that\n\nsuch person holds a valid license as a distributor or importer-user\n\nof motor fuel or gasoline, to act or carry on any operation as a\n\nspecial fuel dealer or a special fuel user in this state unless such\n\nperson is the holder of an uncanceled special fuel dealer's license\n\nor a special fuel user's license, as the case may be, as herein\n\nrequired, issued to him by the Oklahoma Tax Commission. A license\n\nissued under the provisions of other motor fuel or gasoline tax laws\n\nshall not authorize the holder thereof to use special fuel. Any\n\nretail outlet as defined herein may, at its option, pay to the\n\nsupplier, for the benefit of the state, all taxes due on all special\n\nfuels purchased from suppliers or may report all special fuels sales\n\nand make payment of all taxes due as provided in Section 710 of this\n\nact.","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":"63cdbe306c07f69129c5a355f7ad7fc1526be80b1e3f98e545a4774d8e460f00","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-708","next":"us-ok/okla.-stat.-tit.-68-68-710"},"notice":"GroundRules: Original legal text. Not legal advice."}