{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-714","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-714","heading":"Accrual of liability for tax - Liability of lessees","body":"The liability for the tax imposed by this act shall arise and\n\naccrue on the first use of special fuels in this state either\n\nagainst the special fuel dealer at the time of delivery of special\n\nfuel into the supply tank or tanks of a motor vehicle or against a\n\nspecial fuel user operating a motor vehicle upon the highways of\n\nthis state, the operation of which is subject to and liable for the\n\npayment of said tax. The liability for said tax shall accrue\n\nagainst a special fuel user importing special fuel into this state\n\nin the supply tank or tanks of a motor vehicle using Oklahoma\n\nhighways for commercial purposes at the time and place such motor\n\nvehicle shall enter upon a public highway of this state.\n\nAny special fuel dealer or special fuel user who as lessee, in\n\nfurtherance of his business enters into a lease for one or more\n\ntrips or a contract or other arrangement, with another person for\n\nthe operation of a motor vehicle, the operation of which vehicle is\n\nor will be subject to the tax herein imposed, shall be deemed to be\n\nthe operator of said vehicle or vehicles, and shall report and pay\n\nthe tax accruing by reason of such use under said lease, or\n\ncontract. Provided that this provision shall not be construed as\n\nrelieving any lessor or person acting as a special fuel user from\n\nthe payment of the tax herein imposed in cases where the lessee,\n\nwith whom such lessor has entered into a lease or contract has not\n\nobtained a special fuel dealer's or user's license under this act.\n\nProvided further, nothing herein shall be construed as requiring the\n\nfiling of more than one report covering a given special fuel use\n\noperation or as requiring the payment of the tax herein imposed more\n\nthan once on the same special fuel.","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":"25d110f85414fb18c7e7d5eb0b88d599d38851a43ab17ad3e9c9dff2c4c2a4a0","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-713","next":"us-ok/okla.-stat.-tit.-68-68-715"},"notice":"GroundRules: Original legal text. Not legal advice."}