SECTION 165:30-21-13. Reporting requirements

(a)   Every person licensed under 68 O.S. § 607 shall make and transmit to the Commission, on or before the last day of April, July, October and January of each year, upon a form prescribed and furnished by the Commission, a verified quarterly return, showing the total distance traveled by the licensee in all jurisdictions and the total volume (in gallons) of motor fuel or diesel fuel purchased or received in each jurisdiction on which the motor fuel tax levied by that jurisdiction has been paid to that jurisdiction. The return will also show the total distance and the total taxable distance traveled by the licensee in each IFTA jurisdiction, and the total volume (in gallons) of motor fuel or diesel fuel consumed in each IFTA jurisdiction. The total volume (in gallons) of motor fuel or diesel fuel purchased or received in each IFTA jurisdiction shall be deducted from the total number of gallons of motor fuel or diesel fuel consumed by the licensee in each jurisdiction to determine the number of gallons of motor fuel or diesel fuel upon which each jurisdictions' motor fuel tax is to be computed and paid.

(b)   Every person licensed under this article who travels less than five thousand (5,000) miles distance in all jurisdictions other than Oklahoma, based upon the four most recently filed consecutive quarterly returns, may request approval, at the option of the Commission, to file an annual return in lieu of filing the quarterly return.

[Source: Added at 23 Ok Reg 2325, eff 7-1-06; Amended at 25 Ok Reg 1546, eff 7-1-08; Amended at 34 Ok Reg 977, eff 9-11-17]