SECTION 710:55-7-6. Fee in lieu of special fuel tax

(a)   The Oklahoma Special Fuel Tax Code levies a flat fee of Fifty Dollars ($50.00) on each automobile, pickup truck or van not exceeding one ton in capacity and using liquefied petroleum gas or natural gas as fuel. If a vehicle is acquired or system installed after July 1, the flat fee is Twenty-five Dollars ($25.00).

(b)   The Oklahoma Special Fuel Tax Code levies a flat fee of One Hundred Dollars ($100.00) on each passenger automobile, pickup truck or van not exceeding one ton in capacity, using compressed natural gas or liquefied natural gas as fuel. If a vehicle is acquired or system installed after July 1, the flat fee is Fifty Dollars ($50.00).

(c)   Beginning January 1, 1993, the Oklahoma Special Fuel Tax Code levies a flat fee of One Hundred Fifty Dollars ($150.00) on each vehicle exceeding one ton in capacity, using liquefied petroleum gas, compressed natural gas, or liquefied natural gas as fuel. If a vehicle is acquired after July 1, the flat fee is Seventy-five Dollars ($75.00).

(d)   Payment of the fee is mandatory on vehicles described in (a), (b), and (c) of this Section. Assessment of the fee is in substitution for Special Fuel Tax levied under 68 O.S. §§ 703, 705, 707.1, 707.2 and 707.3, and no tax need be paid at the time of purchase of the fuels for use in vehicles covered by this Section and upon which the required fee has been paid. Once the fee has been paid as to a particular vehicle, a decal is issued for that vehicle. Such decal is to be placed on the lower right hand corner of the front windshield of that vehicle.

(e)   The decal is issued to one vehicle only and is not transferable to another vehicle, even though the equipment used to adapt the first vehicle for L.P.G. use is transferred to the second vehicle, such that the first vehicle is no longer capable of using liquefied petroleum gas.

(f)   Payment of the fee for the decal is due on January 1 of each calendar year. The decal shall be effective only until December 31 of the year in which the fee is paid regardless of the day and month within that year when the fee is paid.

(g)   Payment of the fee levied shall be due on the first day that L.P.G. is used in a vehicle covered by this section and thereafter on January 1 of each calendar year. A taxpayer may make application for the decal with the Oklahoma Tax Commission; the required fee is to be remitted at the time application for the decal is made.

(h)   Failure to obtain a proper and current decal within thirty (30) days from the date when application for such decal should have been made shall result in a penalty of twenty percent (20%) of the fee being added to the required fee.

(i)   Any vehicle subject to the Fee in Lieu of Special Fuel Tax for which the required decal has not been obtained, shall be subject to payment of the Special Fuel Tax levied on the purchase of L.P.G. for use in that vehicle. Payment of the required Fee and acquisition of the required decal, at a date subsequent to the date due, shall not result in an allowable claim for refund on any Special Fuel Taxes paid prior to the acquisition of the decal.

[Source: Amended at 10 Ok Reg 3841, eff 7-12-93; Amended at 34 Ok Reg 2065, eff 9-11-17]