{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-710","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-710","heading":"Reports by dealers and users - Payment of tax","body":"(a) Every special fuel dealer and special fuel user must on or\n\nbefore the twentieth day of each calendar month, file with the Tax\n\nCommission a verified report, on a form prescribed and furnished by\n\nthe Tax Commission showing the total number of gallons of special\n\nfuel used within this state during the preceding calendar month.\n\n(b) The monthly reports of every special fuel dealer must show\n\nthe following information on special fuels: The number of gallons\n\non hand at the beginning and end of each month; the number of\n\ngallons received from any and all sources supported by detailed\n\nschedules and receipts and purchases; the number of gallons sold and\n\ndelivered to any other licensed special fuel dealer on which the\n\nspecial fuel tax is assumed by such other licensed dealer, giving\n\nfull details of each sale, including the date thereof, invoice\n\nnumber and O.T.C. license number of the seller and purchaser; number\n\nof gallons delivered into the fuel supply tanks of motor vehicles\n\nand such other information as the Tax Commission may require.\n\n(c) The monthly report of every special fuel user must show the\n\nfollowing information on special fuels: The total miles traveled;\n\nmiles traveled in Oklahoma by each motor vehicle using special fuel;\n\nthe total gallonage of special fuel consumed; the number of gallons\n\nof special fuel purchased or received in this state; the date of\n\neach purchase or receipt; the name and address of the seller; the\n\ndelivery invoice number of each purchase or receipt; and the number\n\nof gallons of special fuel imported into and used in this state. The\n\nreport must also include the amount of special fuel on hand at the\n\nbeginning and close of the month as shown by the physical inventory,\n\nif storage is maintained in Oklahoma, and a complete record of all\n\nreceipts into and withdrawals from said storage. The number of\n\ngallons of special fuel shown to have been purchased tax paid from a\n\nlicensed special fuel dealer in Oklahoma shall be deducted from the\n\ntotal number of gallons of special fuel used in Oklahoma by such\n\nspecial fuel user to determine the number of gallons of special fuel\n\nupon which the tax levied by this act is to be computed and paid.\n\nThe requirement of this section shall not apply to receipts and\n\ninventory control date covering separate bulk storage from which\n\nonly wholesale distribution of special fuel is made.\n\n(d) Each special fuel dealer and special fuel user at the time\n\nof filing each monthly report must pay to the Tax Commission the\n\nfull amount of tax due for the preceding calendar month at the rate\n\nprovided for in this act. Such tax is due and payable on the first\n\nday of each month and if not paid is delinquent from and after the\n\ntwentieth day of such month. Motor fuel taxes collected by a\n\ndistributor on behalf of a licensed retailer of the distributor or\n\ncollected on behalf of a nonlicensed purchaser of motor fuel that\n\nare subsequently determined to be uncollectible by the distributor\n\nmay be credited against subsequent motor fuel tax liability imposed\n\nby law upon such distributor. For purposes of this subsection,\n\nmotor fuel taxes collected on behalf of a licensed retailer of the\n\ndistributor or collected on behalf of a nonlicensed purchaser shall\n\nbe deemed uncollectible if such taxes are deducted for purposes of\n\ncalculating the federal income tax liability of the distributor. The\n\nmethod for crediting uncollectible motor fuel taxes as provided by\n\nthis subsection shall be prescribed in rules and regulations of the\n\nOklahoma Tax Commission.\n\n(e) The license of any person using special fuel who is\n\ndelinquent in the payment of the tax levied by this act may be\n\ncanceled by the Tax Commission in the manner provided by law.","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":"9f0ca503d8f0a332d23d6b8056ece465e4bff5b540b68eb22ac031a0f6936c15","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-709","next":"us-ok/okla.-stat.-tit.-68-68-711"},"notice":"GroundRules: Original legal text. Not legal advice."}