{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-723","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-723","heading":"Fee in lieu of tax","body":"A. In lieu of the special fuel tax imposed by Sections 703,\n\n705, 707.1, 707.2 and 707.3 of this title, there is hereby levied a\n\nflat fee of Fifty Dollars ($50.00) on each passenger automobile, and\n\non each pickup truck or van not exceeding one (1) ton in capacity,\n\nusing liquefied petroleum gas or natural gas as fuel, except that no\n\nsuch fee shall be levied on any vehicle which is the subject of an\n\nexemption pursuant to Section 708 of this title. Provided that,\n\nshould the passenger automobile, pickup truck or van have been\n\nacquired or should the liquefied petroleum gas or natural gas system\n\nbe installed on or after July 1, the flat fee shall be Twenty-five\n\nDollars ($25.00) for the remainder of the calendar year, except as\n\nhereinafter provided.\n\nB. Beginning January 1, 1991, in lieu of the special fuel tax\n\nimposed by Sections 703, 705, 707.1, 707.2 and 707.3 of this title,\n\nthere is hereby levied a flat fee of One Hundred Dollars ($100.00)\n\non each passenger automobile, and on each pickup truck or van not\n\nexceeding one (1) ton in capacity, using methanol or \"M-85\" which is\n\na mixture of methanol and gasoline containing at least eighty-five\n\npercent (85%) methanol as fuel, except that no such fee shall be\n\nlevied on any vehicle which is the subject of an exemption pursuant\n\nto Section 708 of this title. Provided that, should the passenger\n\nautomobile, pickup truck or van have been acquired or should\n\nmethanol or \"M-85\" system be installed on or after July 1, the flat\n\nfee shall be Fifty Dollars ($50.00) for the remainder of the\n\ncalendar year, except as hereinafter provided.\n\nC. In lieu of the special fuel tax imposed by Sections 703,\n\n705, 707.1, 707.2 and 707.3 of this title, there is hereby levied a\n\nflat fee of One Hundred Fifty Dollars ($150.00) on each vehicle\n\nexceeding one (1) ton in capacity, using liquefied petroleum gas,\n\nmethanol or \"M-85\" as fuel, except that no such fee shall be levied\n\non any vehicle which is the subject of an exemption pursuant to\n\nSection 708 of this title. Provided that, should the vehicle be\n\nacquired or should the methanol or \"M-85\" system be installed on or\n\nafter July 1, the flat fee shall be Seventy-five Dollars ($75.00)\n\nfor the remainder of the calendar year, except as hereinafter\n\nprovided.\n\nD. Every person operating a vehicle using liquefied petroleum\n\ngas, methanol or \"M-85\" as fuel shall make application for and\n\nobtain a decal to be issued on a yearly basis by the Oklahoma Tax\n\nCommission on forms prescribed and furnished by the Tax Commission.\n\nE. Every person required to make application for and receive a\n\ndecal under this section shall, at the time of making said\n\napplication, remit to the Tax Commission the total amount of the fee\n\ndue.\n\nF. Each decal issued by the Tax Commission pursuant to the\n\nprovisions of this section, shall expire on December 31 of every\n\nyear, and in addition thereto said decals shall be displayed in the\n\nlower right hand corner of the front windshield of said vehicle.\n\nUpon receipt of satisfactory proof by the Tax Commission that it has\n\nbecome necessary to replace the windshield of the vehicle for which\n\nthe decal was issued, another decal shall be issued by the Tax\n\nCommission as a replacement for a fee of One Dollar ($1.00).\n\nG. When any vehicle using liquefied petroleum gas, methanol or\n\n\"M-85\" as fuel and displaying a current decal as provided in this\n\nsection is sold, such decal shall remain with the vehicle sold,\n\nunless the equipment installed to enable the vehicle to use\n\nliquefied petroleum gas, methanol or \"M-85\" has been removed from\n\nthe vehicle before the sale.\n\nH. When the aforementioned equipment has been removed before\n\nthe sale, the seller of the vehicle shall also remove the decal\n\nrequired of vehicles using liquefied petroleum gas, methanol or \"M-\n\n85\". The removed decal, a receipt from the Oklahoma Tax Commission\ninstalled to enable the vehicle to use\n\nliquefied petroleum gas, methanol or \"M-85\" has been removed from\n\nthe vehicle before the sale.\n\nH. When the aforementioned equipment has been removed before\n\nthe sale, the seller of the vehicle shall also remove the decal\n\nrequired of vehicles using liquefied petroleum gas, methanol or \"M-\n\n85\". The removed decal, a receipt from the Oklahoma Tax Commission\n\nshowing that the fee required has been paid for the current year,\n\nand the payment of a one-dollar fee for duplicate decal shall\n\nentitle the seller to make application for and obtain a new decal to\n\nbe used for the remainder of the year on any vehicle using liquefied\n\npetroleum gas, methanol or \"M-85\" in accordance with the provisions\n\nof this section.\n\nI. Provisions contained in Sections 701 through 721 of this\n\ntitle shall not apply to any vehicle using liquefied petroleum gas,\n\nmethanol or \"M-85\".\n\nJ. All funds derived from the fee imposed by subsection A of\n\nthis section shall be deposited annually in the General Revenue Fund\n\nof the State Treasury by the Tax Commission. When any person fails\n\nto obtain a current decal within thirty (30) days of the date said\n\ndecal is required as provided in this section, there shall become\n\ndue and payable a penalty of twenty percent (20%) of the fee in\n\naddition to the fee. Said penalty to be deposited in the same\n\nmanner as the fee pursuant to this subsection.\n\nK. All funds derived from the fee imposed by subsections B and\n\nC of this section shall be collected by the Oklahoma Tax Commission\n\nand apportioned annually to the State Transportation Fund. When any\n\nperson fails to obtain a current decal within thirty (30) days of\n\nthe date such decal is required as provided in this section, there\n\nshall become due and payable a penalty of twenty percent (20%) of\n\nthe fee in addition to the fee. Such penalty shall be deposited in\n\nthe same manner as the fee pursuant to this subsection.","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":"d08e3169a12673102be4d4bbe8e6fb45fe90f80c336eb8a20a5044902c4872ef","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-722","next":"us-ok/okla.-stat.-tit.-68-68-804"},"notice":"GroundRules: Original legal text. Not legal advice."}