Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
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 |
Part 1. LICENSES |
Part 2. REPORTS |
Part 3. EXEMPTIONS AND REFUNDS |
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 |
Note
[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]