The provisions of this Subchapter have been promulgated to facilitate the administration, enforcement, and collection of motor fuel taxes under the International Fuel Tax Agreement (IFTA) and Oklahoma Motor Fuel Tax Code (68 O.S. §§ 601 et seq.).
[Source: Added at 23 Ok Reg 509, eff 12-19-05 (emergency); Added at 23 Ok Reg 2325, eff 7-1-06]
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