{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-717","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-717","heading":"Records of purchases, sales, delivery, use or disposition","body":"of special fuel - Monthly reports.\n\nAll persons manufacturing, refining, producing, importing or\n\ncausing to be imported into Oklahoma, any special fuel and all\n\npersons purchasing, receiving or in any manner coming into\n\npossession of such fuel, as defined herein, for sale or use must\n\nkeep a record of all such fuel purchased, received, sold, delivered,\n\nused, or otherwise disposed of, including the date and number of\n\ngallons of each such transaction, together with the purchase or\n\nsales invoices, or copies thereof. All such records and invoices\n\nmust be kept for a period of at least three (3) years.\n\nAll persons making sales or deliveries to any service station or\n\nto any person acting as a special fuel dealer or operating as a\n\nspecial fuel user must on or before the twentieth day of each\n\ncalendar month, file with the Tax Commission a report covering the\n\npreceding calendar month, on a form prescribed and furnished by the\n\nTax Commission, scheduling and giving full details of each such sale\n\nand such other information as the Tax Commission may require.\n\nProvided, however, that if it should be determined by the Tax\n\nCommission that a report filed on the basis of the total gallons of\n\nspecial fuel sold or delivered to each station, dealer or user per\n\nmonth is sufficient the Commission is authorized to approve and\n\naccept such a report.","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":"6680eb95f41eced349df4d98a505abcf004977ca4a8b1b5aadbb36303e428a56","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-716","next":"us-ok/okla.-stat.-tit.-68-68-718"},"notice":"GroundRules: Original legal text. Not legal advice."}