SECTION 165:30-21-6. Designation of licensee  


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  •   Tax licensing under the International Fuel Tax Agreement shall be in the name of the licensee. IFTA Articles of Agreement Section R500 designates the party responsible for reporting and payment of fuel taxes in the case of lessors/lessees, independent contractors, and household goods agents.
[Source: Added at 23 Ok Reg 2325, eff 7-1-06]