reglab/housing_qa huggingface dataset:
68 OK Stat § 68-605 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-605. Exemptions.

|The tax levied by this article shall not apply to motor fuel or diesel fuel imported into and used on the highways of this state by: |1. Persons operating motor vehicles commonly designated as automobiles or recreational vehicles which are constructed for and being used solely for the transportation of persons for purposes other than for hire or compensation;2. Any person operating a motor vehicle or combination of vehicles used, designed, or maintained for transportation of persons or property, and a gross vehicle weight of less than twenty-six thousand (26,000) pounds;3. Persons importing livestock and farm products in the raw state, including cotton, whether in the seed or ginned, and including cottonseed and baled hay, when such commodities are moved from farm to market, or from market to farm on a vehicle or on vehicles owned and operated by a bona fide farmer not engaged in motor vehicle transportation on a commercial scale;4. Motor fuel or diesel fuel used in vehicles owned by the United States of America; and5. Persons importing motor fuel/diesel fuel for use into this state having applied for and received a temporary fuel permit from the Corporation Commission.No exemption from the tax levied by Section 603 of this title and as set forth in this section shall be construed as an exemption from the tax levied by the Motor Fuel Tax Code.Added by Laws 1963, c. 363, § 2, eff. July 1, 1963. Renumbered from § 6-605 of this title by Laws 1965, c. 215, § 2. Amended by Laws 1978, c. 220, § 32, eff. Jan. 1, 1979; Laws 1980, c. 209, § 5, emerg. eff. May 30, 1980; Laws 1988, c. 14, § 6, operative July 1, 1988; Laws 1988, c. 244, § 10, emerg. eff. June 24, 1988; Laws 1997, c. 284, § 6, eff. July 1, 1997; Laws 2008, c. 168, § 9, emerg. eff. May 12, 2008; Laws 2009, c. 182, § 5, eff. Nov. 1, 2009.
68 OK Stat § 68-606 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-606. Accrual of liability - Persons liable - Exemptions.

|The liability for the tax imposed by this article shall arise and accrue against the person operating a motor vehicle, the operation of which is subject to said tax, at the time and place said motor vehicle shall enter upon the highways of this state. Provided, however, a lessor who is engaged in the business of leasing for compensation motor vehicles and equipment he owns without drivers to carriers or other lessees for interstate operation may be deemed to be the Motor Fuel/Diesel Importer for Use when he supplies or pays for the motor fuel or diesel fuel consumed in such vehicles, and such lessor may be issued Motor Fuel/Diesel Fuel Importer for Use license. Any lessee may exclude motor vehicles of which he is lessee from his reports and liabilities, but only if the motor vehicles in question have been leased from a lessor holding a valid Motor Fuel/Diesel Fuel Importer for Use License. |Laws 1963, c. 363, § 2; Laws 1965, c. 215, § 2; Laws 1978, c. 220, § 33, eff. Jan. 1, 1979.
68 OK Stat § 68-607.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-607.1. Operation of vehicle without proper display of identification credentials - Penalties.

|A penalty of not less than Fifty Dollars ($50.00) shall be imposed for any person operating a vehicle subject to the provisions of Section 601 et seq. of this title and Section 701 et seq. of this title without the proper display of, or, carrying in such vehicle, the identification credentials issued by the Corporation Commission. Such penalty shall not exceed the amount established by the Corporation Commission pursuant to the provisions of subsection A of Section 3 of this act. Revenue from such penalties shall be apportioned as provided in Section 3 of this act. |Added by Laws 1982, c. 104, § 1, operative July 1, 1982. Amended by Laws 1986, c. 142, § 3, emerg. eff. April 21, 1986; Laws 1987, c. 6, § 12, emerg. eff. March 16, 1987; Laws 1997, c. 284, § 8, eff. July 1, 1997; Laws 2004, c. 522, § 26, eff. July 1, 2004.
68 OK Stat § 68-608 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-608. Display of license - Operating vehicle without license - Penalties - Venue.

|(a) Every person operating a motor vehicle on the highways of this state as a Motor Fuel/Diesel Fuel Importer for Use must at all times during such operation have displayed in the cab of such motor vehicle, a copy of the Motor Fuel/Diesel Fuel Importer for Use License which shall be subject to inspection at all times by representatives of the Corporation Commission. |(b) Any person operating a motor vehicle on the highways of this state, the operation of which is subject to the tax levied by this article, without having obtained a Motor Fuel/Diesel Fuel Importer for Use License as required by Section 607 of this title, shall be guilty of a misdemeanor and, upon conviction, punished by a fine of not more than One Thousand Dollars ($1,000.00), or by imprisonment in the county jail for a period not exceeding one (1) year or both. The venue for prosecutions arising under this section shall be in the district court of any county in which such vehicle is being operated.Added by Laws 1963, c. 363, § 2, eff. July 1, 1963. Renumbered from Title 68, § 6–608 by Laws 1965, c. 215, § 2. Amended by Laws 1978, c. 220, § 35, eff. Jan. 1, 1979; Laws 2006, c. 238, § 14, emerg. eff. June 6, 2006.
68 OK Stat § 68-609 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-609. Reports and payments to Commission - Delinquent payments.

|A. Every person licensed under this article shall make and transmit to the Corporation Commission on or before the last day of April, July, October, and January of each year, upon a form prescribed and furnished by the Commission, a verified quarterly report, showing the total miles traveled, miles traveled in Oklahoma by each motor vehicle, the total gallonage of motor fuel or diesel fuel consumed, the number of gallons of motor fuel or diesel fuel purchased or received in this state, the date of each purchase or receipt, the name and address of the seller, the delivery invoice number of each purchase or receipt, and the number of gallons of motor fuel or diesel fuel imported into and used in this state. The report must also include the amount of motor fuel or diesel fuel on hand at the beginning and close of the period as shown by the physical inventory taken on that date (those dates), if storage is maintained, and a complete record of all receipts and withdrawals into and from said storage. |The number of gallons of motor fuel or diesel fuel shown to have been purchased or received in Oklahoma on which the tax levied by the Motor Fuel Tax Code has been paid to this state shall be deducted from the total number of gallons of motor fuel or diesel fuel used by such person in Oklahoma to determine the number of gallons of motor fuel or diesel fuel upon which the tax levied by this article is to be computed and paid.Every person licensed under this article who travels less than ten thousand (10,000) miles per year in Oklahoma may, at the option of the Commission, file an annual report in lieu of filing the quarterly report.B. Every person at the time of filing each quarterly report shall pay to the Commission the full amount of tax due for the preceding quarter at the rate provided for in this article. Such tax is due and payable on the first day of the succeeding quarter for which the report is filed, and if not paid, is delinquent from and after the twentieth day of such month. When any person shall fail to submit to the Commission any report required hereunder within thirty (30) days from the date it is required to be filed, the Commission shall assess, in addition to the penalties and interest provided for in Section 217 of this title, a penalty of not less than Five Dollars ($5.00) for the first offense and not less than Five Dollars ($5.00) for each subsequent offense.C. The Motor Fuel/Diesel Fuel Importer for Use License of any person who is delinquent in the payment of tax levied by this article may be canceled by the Commission in the manner provided by law.Added by Laws 1963, c. 363, § 2, eff. July 1, 1963. Renumbered from § 6-609 of this title by Laws 1965, c. 215, § 2. Amended by Laws 1978, c. 220, § 36, eff. Jan. 1, 1979; Laws 1988, c. 14, § 8, eff. July 1, 1988; Laws 1997, c. 284, § 10, eff. July 1, 1997; Laws 2006, c. 238, § 15, emerg. eff. June 6, 2006.
68 OK Stat § 68-610 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-610. Records of importers.

|(a) Each Motor Fuel/Diesel Fuel Importer for Use must maintain and keep for a period of three (3) years such records of motor fuel or diesel fuel used and mileage traveled by each and all motor vehicles on the highways of this state including motor vehicles owned, operated, leased or under any other form of contract, together with inventories, withdrawals, deliveries, purchases supported by invoices, bills of lading and all pertinent records and papers as may be required by the Corporation Commission for the administration of this article. |(b) Every retailer or dealer who sells and delivers any motor fuel or diesel fuel into the fuel supply tanks of any motor vehicle of a licensed Motor Fuel/Diesel Fuel Importer for Use must, at the time of the delivery, make and deliver to the person owning or operating such vehicle an invoice covering each such delivery, showing the name of the purchaser, the date, the name and address of the seller printed thereon, the number of gallons delivered, the price per gallon and total sales price, and such other information as the Commission may require. Each invoice must be made in duplicate, be identified by consecutive numbers with at least three digits printed thereon, and each retailer or dealer must furnish said invoices and retain one copy thereof and be able to account for each invoice and each copy thereof.The invoices required by this section must be demanded by every Motor Fuel/Diesel Fuel Importer for Use covering each purchase.(c) Any person willfully violating any of the provisions of this section shall be guilty of a misdemeanor and shall, upon conviction thereof, be punished by a fine of not more than One Thousand Dollars ($1,000.00), or be sentenced to imprisonment in the county jail for not more than one (1) year, or both. Venue for prosecution arising under this section shall be in the district court of any county in which such person resides or, if such person is not a resident of this state, any county in which such person uses the highways of this state or maintains an established place of business.Added by Laws 1963, c. 363, § 2, eff July 1, 1963. Renumbered from § 6-610 of this title by Laws 1965, c. 215, § 2. Amended by Laws 1978, c. 220, § 37, eff. Jan. 1, 1979; Laws 2006, c. 238, § 16, emerg. eff. June 6, 2006.
68 OK Stat § 68-611 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-611. Importation of motor fuel or diesel fuel without license - Tax payable - Credits - Refunds - Second and subsequent violations.

|(a) Any person importing motor fuel or diesel fuel into this state and liable for the tax levied by this article for the first time who has not obtained a Motor Fuel/Diesel Fuel Importer for Use License, shall, for the purpose of determining the number of gallons of motor fuel or diesel fuel used on the highways of this state, be required to pay to the Corporation Commission the tax levied by this article on all motor fuel or diesel fuel contained in the fuel supply tank or tanks, and any other containers for use in propelling said vehicle. Upon obtaining a Motor Fuel/Diesel Fuel Importer for Use License and filing a report showing all of the operations of such person subject to tax by this article, credit shall be allowed on said report for the tax paid under the provisions of this section and any overpayment of tax shall be refunded or credited to a future report. However, this credit shall not be allowed and no refund of such tax shall be made unless the report taking the credit or the claim for the refund is filed within thirty (30) days from the date of payment of said tax. |(b) The second time any person imports motor fuel or diesel fuel into this state and becomes liable for the tax levied by this article, without having obtained a Motor Fuel/Diesel Fuel Importer for Use License, the motor vehicle operated by such person may be seized and held until such person complies with the provisions of this article and pays all taxes determined to be due hereunder. However, said motor vehicle may be released upon the making of a bond or furnishing other security for the payment of the tax.Added by Laws 1963, c. 363, § 2, eff. July 1, 1963. Renumbered from § 6-611 of this title by Laws 1965, c. 215, § 2. Amended by Laws 1978, c. 220, § 38, eff. Jan. 1, 1979; Laws 2006, c. 238, § 17, emerg. eff. June 6, 2006.
68 OK Stat § 68-613 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-613. Discontinuance of operations.

|(a) Whenever any person to whom a Motor Fuel/Diesel Fuel Importer for Use License has been issued ceases doing business or discontinues all operations in Oklahoma subject to the tax levied by this article, such person must notify the Corporation Commission in writing of said fact within fifteen (15) days after such discontinuance and surrender such license together with all Motor Fuel/Diesel Fuel Importer for Use Licenses issued. All tax, penalties and interest levied by this article due from such person at the time of such discontinuance, shall become due and payable concurrently with such discontinuance, and such person must make a report and pay all such tax, interest and penalties at the time his license is surrendered. |(b) Any person willfully violating any of the provisions of this section shall be guilty of a misdemeanor and shall, upon conviction thereof, be punished by a fine of not more than One Thousand Dollars ($1,000.00), or be sentenced to imprisonment in the county jail for not more than one (1) year or both. Venue for prosecution arising under this section shall be in the district court of any county in which such person resides, or, if such person is not a resident of this state, any county in which such person uses the highways of this state or maintains an established place of business.Added by Laws 1963, c. 363, § 2, eff. July 1, 1963. Renumbered by § 6-613 of this title by Laws 1965, c. 215, § 2. Amended by Laws 1978, c. 220, § 40, eff. Jan. 1, 1979; Laws 2006, c. 238, § 18, emerg. eff. June 6, 2006.
68 OK Stat § 68-614 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-614. Interstate carriers - Partial invalidity.

|Nothing in this article shall be construed as requiring interstate carriers to make a showing of "public convenience and necessity" in order to secure any license required by the provisions hereof, and the provisions of this article shall apply to interstate commerce only insofar as such regulation is permitted by the Constitutions of Oklahoma and the United States, and the holding of any part of this article or any section or part thereof to be void or ineffective for any cause by any court shall not affect any other section or part of this article. |Added by Laws 1963, c. 363, § 2, eff. July 1, 1963. Renumbered from Title 68, § 6-614 by Laws 1965, c. 215, § 2. Amended by Laws 1978, c. 220, § 41, eff. Jan. 1, 1979.
68 OK Stat § 68-615 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-615. Tax credit on gasoline or diesel fuel consumed outside state - Application and procedure.

|Any person licensed under the Motor Fuel/Diesel Fuel Importer for Use Law shall be entitled to a credit equivalent to the tax rate per gallon on all gasoline or diesel fuel upon which the Oklahoma gasoline or diesel fuel tax has been paid and which has thereafter been consumed in motor vehicles outside this state. When the amount of credit provided in this section to which the person is entitled for any calendar quarter exceeds the amount of tax for which such person is liable for gasoline or diesel fuel consumed in Oklahoma in such vehicles during the same quarter, such excess shall, under rules promulgated by the Corporation Commission, be allowed as a credit if used within twenty-four (24) months from the first day of any calendar quarter against the tax for which such person would be otherwise liable for any of the succeeding quarters; or, upon claim filed with the Commission within twenty-four (24) months from the first day of any calendar quarter in which the gasoline or diesel fuel was used, such excess, less one and seven-tenths percent (1.7%) of gasoline tax levied and two percent (2%) of diesel fuel tax levied pursuant to Section 500.4 of this title, may be refunded. Application for refund must be supported by evidence of the mileage traveled and the gallonage consumed and satisfactory evidence of the tax-paid purchases. Refund vouchers shall be paid from current collections derived from the tax levied under which the tax refund claims have been allowed, and a portion of such current collections as are necessary to pay such refund is hereby appropriated. |Added by Laws 1968, c. 79, § 1, emerg. eff. March 26, 1968. Amended by Laws 1978, c. 220, § 42, eff. Jan. 1, 1979; Laws 1988, c. 14, § 9, eff. July 1, 1988; Laws 1997, c. 284, § 11, eff. July 1, 1997; Laws 2006, c. 238, § 19, emerg. eff. June 6, 2006.
68 OK Stat § 68-616 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-616. Citation.

|Sections 601 through 615 of this title shall be known as the Oklahoma Motor Fuel/Diesel Fuel Importer for Use Tax Code. |Added by Laws 1978, c. 220, § 25, eff. Jan. 1, 1979.
68 OK Stat § 68-702 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-702. Purpose of act - Collection, report and payment of tax.

|It is hereby declared to be the purpose of this act to levy a tax upon the use as defined in this act of all special fuels: |(1) delivered into the fuel supply tanks of motor vehicles in Oklahoma or,(2) imported into Oklahoma in the fuel supply tanks of motor vehicles by persons using Oklahoma highways for hire, compensation or other commercial purposes, not specifically exempted herein, to the end that such highway users shall pay to the State of Oklahoma an equal amount in taxes on special fuels so used by them in Oklahoma as is paid by other commercial highway users who use special fuel obtained in Oklahoma and on which the tax levied by this act is collected by special fuel dealers and remitted to the Tax Commission. Said tax is levied as a toll for the use of the public highways of this state.When special fuel is delivered into the supply tank or tanks of a motor vehicle in Oklahoma by a special fuel dealer the tax shall be collected by the special fuel dealer at the time of such sale and delivery and shall be reported and remitted to the Tax Commission as hereinafter provided. The tax shall be reported and paid by special fuel dealers on all special fuel delivered by special fuel dealers into the supply tanks of motor vehicles owned or operated by them. In all other cases persons delivering special fuel into the supply tank of any motor vehicle in Oklahoma and all persons who use any special fuel to propel a motor vehicle upon the public highways of this state on which fuel the tax levied by this act has not been paid shall report such use and remit the tax on such special fuel to the Tax Commission as a special fuel user as hereinafter provided.Laws 1953, p. 328, § 2; Laws 1965, c. 215, § 1.
68 OK Stat § 68-703 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§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.Laws 1953, p. 329, § 3; Laws 1965, c. 215, § 1.
68 OK Stat § 68-705 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-705. Additional tax.

|(a) There is hereby levied and imposed an excise tax of one ($0.01) cent 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 one ($0.01) cent 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.Laws 1953, p. 331, § 5; Laws 1955, p. 388, § 1; Laws 1965, c. 215, § 1.
68 OK Stat § 68-706 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-706. Purpose, apportionment and distribution of tax.

|It is hereby declared to be the purpose of the levy in Section 705 of this title to provide funds for the construction and maintenance of county highways and permanent bridges in such counties and for these purposes it is hereby expressly provided that the special fuel use tax levied by Section 705 of this title shall be apportioned and distributed monthly by the Tax Commission to the several counties in the following manner: one-third (1/3) on area, one-third (1/3) on rural population, defined as including the population of all municipalities with a population of less than five thousand (5,000) according to the latest Federal Decennial Census, and one-third (1/3) on county road mileage, as last certified by the Department of Transportation, as each county bears to the entire area, rural population and road mileage of the state. The funds apportioned pursuant to this section shall be used in accordance with and subject to the provisions of subsection B of Section 500.6 of this title. |Added by Laws 1953, p. 331, § 6, eff. May 31, 1953. Amended by Laws 1959, p. 284, § 1. Renumbered from § 727.6 by Laws 1965, c. 215, § 1. Amended by Laws 1986, c. 284, § 13, operative July 1, 1986; Laws 1997, c. 284, § 13, eff. July 1, 1997.