{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-722","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-722","heading":"Tax credit on special fuels consumed outside State -","body":"Application and procedure.\n\nAny person licensed as a special fuel dealer or special fuel\n\nuser shall be entitled to a credit equivalent to the tax rate per\n\ngallon on all special fuels upon which the Oklahoma special fuel tax\n\nhas been paid and which has thereafter been consumed in motor\n\nvehicles outside the State of Oklahoma. When the amount of credit\n\nherein provided to which the dealer or user is entitled for any\n\ncalendar month exceeds the amount of tax for which such dealer or\n\nuser is liable for special fuels consumed in Oklahoma in such\n\nvehicles during the same month, such excess shall, under regulations\n\npromulgated by the Oklahoma Tax Commission, be allowed as a credit\n\nagainst the tax for which such dealer or user would be otherwise\n\nliable for any of the succeeding months; or, upon claim filed with\n\nthe Oklahoma Tax Commission within one (1) year from the first day\n\nof any calendar month in which said special fuel was used, such\n\nexcess may be refunded. Application for refund must be supported by\n\nevidence of the mileage traveled and the gallonage consumed and\n\nsatisfactory evidence of the tax-paid purchases. Refund vouchers\n\nshall be paid from current collections derived from the tax levied\n\nunder which the tax refund claims have been allowed, and a portion\n\nof such current collections as are necessary to pay such refund is\n\nhereby appropriated.","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":"5cea38a93e66395e6a840db60d084209757a778d53659e72952c1d667b567b6d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-721","next":"us-ok/okla.-stat.-tit.-68-68-723"},"notice":"GroundRules: Original legal text. Not legal advice."}