SECTION 710:55-5-1. Computation of tax on mileage basis  


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  •   The total number of gallons of Motor Fuel/Diesel Fuel consumed by a vehicle in Oklahoma can be determined on a mileage basis by the following procedure:
    (1)   Divide the number of miles traveled in all states by the number of gallons of Motor Fuel/Diesel Fuel put into the vehicle in all states. This will arrive at the average miles per gallon for the vehicle.
    (2)   Divide the number of miles traveled in Oklahoma by the average miles per gallon for the vehicle. This will arrive at the total number of gallons of Motor Fuel/Diesel Fuel consumed by the vehicle in Oklahoma.