us-ok/stat
Okla. Stat. tit. 68, § 703
Imposition of tax
# (a)
There is hereby levied and imposed an excise tax of five and one-half ($0.055) cents per gallon on the use, within the meanings of the word "use" as defined in this act, of all special fuels delivered in this state into the fuel supply tank or tanks of motor vehicles. The delivery or placing of special fuel into the fuel supply tank or tanks of motor vehicles for use in whole or in part for power to propel such vehicles on the public highways shall constitute and is hereby declared to be the taxable incidence of this levy.
# (b)
An excise tax of five and one-half ($0.055) cents per gallon is also levied, in consideration of the use of the highways of this State, on the use of all special fuels imported into Oklahoma in the fuel supply tank or tanks of motor vehicles and used to propel said motor vehicles for commercial purposes, public or private, or for transportation for hire or compensation, on the public highways of this state, which tax shall be measured and determined by the number of gallons of such imported special fuels actually used in Oklahoma.
Amendment history
Laws 1953, p. 329, § 3; Laws 1965, c. 215, § 1.
Source: view the official text
Nearby sections (25 sections)
- 607.2 · Repealed by Laws 2004, c. 529, § 8, eff. Sept. 1, 2004
- 608 · Display of license - Operating vehicle without license -…
- 609 · Reports and payments to Commission - Delinquent payments
- 610 · Records of importers
- 611 · Importation of motor fuel or diesel fuel without license - Tax…
- 612 · Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997
- 613 · Discontinuance of operations
- 614 · Interstate carriers - Partial invalidity
- 615 · Tax credit on gasoline or diesel fuel consumed outside state -…
- 616 · Citation
- 701 · Definitions
- 702 · Purpose of act - Collection, report and payment of tax
- 703 · Imposition of tax
- 704 · Apportionment and use of proceeds of tax
- 705 · Additional tax
- 706 · Purpose, apportionment and distribution of tax
- 707 · Determination of tax on mileage basis - Levies by political…
- 707.1 · Additional excise tax on special fuel - Levy - Exemptions -…
- 707.2 · Excise tax on special fuel - Levy - Exemptions - Disposition of…
- 707.3 · Additional excise tax on special fuel - Levy - Exemptions -…
- 708 · Exemptions from tax
- 709 · Special fuel dealers' and users' licenses
- 710 · Reports by dealers and users - Payment of tax
- 711 · Registration of vehicles - Use of liquefied gas from cargo tank
- 712 · Records of dealers and users