Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 55. Motor Fuel |
Subchapter 4. Motor Fuel Tax |
Part 3. EXEMPTIONS AND REFUNDS |
SECTION 710:55-4-110. Exports by a supplier or sales to licensed exporter for immediate export |
SECTION 710:55-4-111. Motor fuel acquired by an unlicensed exporter and subsequently exported across state boundaries by a licensed exporter |
SECTION 710:55-4-112. Motor fuel exported by a tank wagon within twenty-five (25) miles of the border |
SECTION 710:55-4-113. Sale of K-1 kerosene |
SECTION 710:55-4-114. Procedure for perfecting and claiming exemption for sales to certain exempt entities |
SECTION 710:55-4-115. Sales from a fixed retail pump |
SECTION 710:55-4-116. Motor fuel for farm tractors or stationary engines |
SECTION 710:55-4-117. Gasoline, diesel fuel and kerosene sold for use as fuel in aircraft engines |
SECTION 710:55-4-118. Motor fuel sold within Indian country by a federally recognized Indian tribe to a member of that tribe |
SECTION 710:55-4-120. Diesel fuel used as heating oil, in railroad locomotives, or used for other nonhighway purposes |
SECTION 710:55-4-121. Motor fuel purchased tax paid and contaminated by a dye or subject to an unexpected loss |
SECTION 710:55-4-122. Diesel fuel to which dye has been added in conformity with requirements established by Internal Revenue Service Code |
SECTION 710:55-4-123. Interest on refunds |