Chapter 55. Motor Fuel  

Subchapter 1. General Provisions
SECTION 710:55-1-1. Purpose
SECTION 710:55-1-2. Definitions
SECTION 710:55-1-3. Additional audit procedures
Subchapter 3. Motor Fuel Tax [revoked]
SECTION 710:55-3-1. Computation of motor fuels taxes; itemized schedule [revoked]
SECTION 710:55-3-2. Persons entitled to deductions for exported gasoline [revoked]
SECTION 710:55-3-3. Motor fuel or diesel sales to non-licensed purchaser [revoked]
SECTION 710:55-3-4. Export distributor's bonds [revoked]
SECTION 710:55-3-5. Certified report of exports [revoked]
SECTION 710:55-3-6. Export reports must be consistent with records of other states; comity [revoked]
SECTION 710:55-3-7. Seller's verified claim for deduction of excise tax on motor fuel sold to the United States Government [revoked]
SECTION 710:55-3-8. Agricultural exemption permit holders must demand and receive invoice [revoked]
SECTION 710:55-3-9. Tractors must be registered with the Tax Commission in the name of applicant or purchaser of motor fuel [revoked]
SECTION 710:55-3-10. Distributor's bonds [revoked]
SECTION 710:55-3-11. Motor fuel indemnity fund [revoked]
SECTION 710:55-3-12. Filling station records [revoked]
SECTION 710:55-3-13. Transporters for hire bonds [revoked]
Subchapter 4. Motor Fuel Tax
Subchapter 5. Importers for Use
SECTION 710:55-5-1. Computation of tax on mileage basis
SECTION 710:55-5-2. Application
SECTION 710:55-5-3. Required assessment
SECTION 710:55-5-4. Credit; refunds
Subchapter 7. Special Fuels Tax
SECTION 710:55-7-1. Who must be licensed
SECTION 710:55-7-2. Requirements to obtain special fuel user license
SECTION 710:55-7-3. Special fuel dealer and user; reports and remittances
SECTION 710:55-7-4. Information required on special fuel dealer reports
SECTION 710:55-7-5. Credits; refunds
SECTION 710:55-7-6. Fee in lieu of special fuel tax


[Authority: 68 O.S., §§ 500.10(4), 500.12, 500.13(3), 500.14(E), 500.18(1), 500.23(C), 500.24(C), 500.28(B), 500.29(D), 500.30(B), 500.31(B), 500.36(C), 500.44(E), 500.45(A)(5), 500.46, 500.56, 500.60(C), 709, 710, and 722]
[Source: Codified 12-30-91]