{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-713","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-713","heading":"Unlicensed first time users - Payment of tax - Credit or","body":"refund.\n\nAny person operating any motor vehicle on the highways of this\n\nstate as a special fuel user by importing special fuel into this\n\nstate in the supply tanks of the motor vehicle who shall be liable\n\nfor the tax levied by this act for the first time and who has not\n\nobtained a special fuel user's license and special fuel use vehicle\n\npermit, shall, for the purpose of determining the number of gallons\n\nof special fuel used on the highways of this state, be required to\n\npay the Tax Commission the tax levied by this act on all special\n\nfuel contained in the fuel supply tank or tanks, and any other\n\ncontainers, for use in propelling said vehicle. Upon obtaining a\n\nspecial fuel user's license and proper vehicle permits and filing a\n\nreport showing all of the operations of such person subject to the\n\ntax levied by this act, credit shall be allowed on said report for\n\nthe tax paid under the provisions of this section, and any\n\noverpayment of the tax shall be refunded or credited to a future\n\nreport. However, this credit shall not be allowed and no refund of\n\nsuch tax shall be made unless the report taking the credit or the\n\nclaim for refund is filed within thirty (30) days from the date of\n\npayment of said tax.","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":"4f2dda77b0b00d798237c05df6c8faff7bcf9c6458a9f4ecb9fa167500ad7cfa","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-712","next":"us-ok/okla.-stat.-tit.-68-68-714"},"notice":"GroundRules: Original legal text. Not legal advice."}