reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-426. Shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products.

A. It shall be unlawful for any person knowingly to ship, transport, receive, possess, sell, distribute or purchase contraband tobacco products. Any person who engages in shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products shall, upon conviction, be guilty of a misdemeanor punishable by a fine of not more than Two Thousand Dollars ($2,000.00). Any person convicted of a second or subsequent violation hereof shall be guilty of a felony and shall be punishable by a fine of not more than Five Thousand Dollars ($5,000.00), by a term of imprisonment in the custody of the Department of Corrections for not more than two (2) years, or by both such fine and imprisonment.
B. Any person who knowingly engages in shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products shall be subject to the forfeiture of property as is provided by Section 417 of this title and assessment of penalty as provided thereby and assessment for any delinquent taxes found to be owing.
Added by Laws 1992, c. 339, § 10, eff. Jan. 1, 1993. Amended by Laws 1997, c. 133, § 558, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 407, eff. July 1, 1999; Laws 2009, c. 434, § 20, eff. Jan. 1, 2010; Laws 2021, c. 385, § 24, eff. July 1, 2021.
NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 558 from July 1, 1998, to July 1, 1999.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-427. Persons who may sell tobacco products to tribally owned or licensed stores - Collecting, reporting and remitting tax.

Every wholesaler doing business within this state and required to secure a license as provided in Section 415 of this title may sell tobacco products to tribally owned or licensed stores in this state. It shall be the duty of the wholesaler to collect, report and remit the tax imposed by Section 349.1 of this title on the tobacco products inventory which are tax-free pursuant to Section 349.1 of this title sold to a tribally owned or licensed store.
Added by Laws 1992, c. 339, § 11, eff. Jan. 1, 1993. Amended by Laws 2009, c. 434, § 21, eff. Jan. 1, 2010.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-428. Seizure and forfeiture of untaxed tobacco products - Authority of peace officers - Cooperation with Tax Commission.

A. All untaxed tobacco products sold or shipped to tribally owned or licensed stores in this state by wholesalers not licensed by this state pursuant to the provisions of Section 415 of this title for the purpose of selling or consuming untaxed tobacco products in this state in violation of Section 349 or 401 et seq. of this title shall be subject to seizure of the shipments and forfeiture of the inventory pursuant to the provisions of Section 417 of this title.
B. Any peace officer of this state, including, but not limited to, officers of the Department of Public Safety or the Oklahoma State Bureau of Investigation, any sheriff, any salaried deputy sheriff or any municipal police officer is authorized to stop any vehicle upon any road or highway of this state in order to inspect the bill of lading or to take such action as may be necessary to determine if untaxed tobacco products are being sold or shipped in violation of the provisions of this section. Such officers shall also have the duty to cooperate with the Oklahoma Tax Commission to enforce the provisions of this act.
Added by Laws 1992, c. 339, § 12, eff. Jan. 1, 1993. Amended by Laws 2009, c. 434, § 22, eff. Jan. 1, 2010.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-429. Disposition of revenues.

A. Any revenue from a payment in lieu of excise taxes on tobacco products pursuant to a compact entered into by the State of Oklahoma and a federally recognized Indian tribe or nation pursuant to the provisions of subsection C of Section 1 of this act shall be deposited to the General Revenue Fund.
B. Any revenue from payment of the tax imposed by Section 10 of this act shall be deposited to the General Revenue Fund.
Added by Laws 1992, c. 339, § 13, eff. Jan. 1, 1993.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-450.1. Definitions.

As used in Sections 1 through 9 of this act:
1. "Controlled dangerous substance" means a drug, substance, or immediate precursor specified in Schedules I through V of the Uniform Controlled Dangerous Substances Act which is held, possessed, transported, transferred, sold or offered to be sold in violation of the laws of this state;
2. "Dealer" means a person who in violation of the Uniform Controlled Dangerous Substances Act manufactures, distributes, produces, ships, transports, or imports into Oklahoma or in any manner acquires or possesses more than forty-two and one-half (42 1/2) grams of marihuana, or seven or more grams of any controlled dangerous substance other than marihuana, or ten or more dosage units of any controlled dangerous substance other than marihuana which is not sold by weight. A quantity of a controlled dangerous substance is measured by the weight of the substance whether pure, impure or dilute, or by dosage units when the controlled dangerous substance is not sold by weight, in the possession of the dealer. A quantity of a controlled dangerous substance is dilute if it consists of a detectable quantity of pure controlled dangerous substance and any excipients or fillers; and
3. "Commission" means the Oklahoma Tax Commission.
Added by Laws 1990, c. 25, § 1, operative July 1, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-450.2. Levy of tax - Calculation.

There shall be levied, assessed, collected, and paid in respect to controlled dangerous substances, a tax in the following amounts:
1. On each gram of marihuana, or each portion of a gram, Three Dollars and fifty cents ($3.50); and
2. On each gram or portion of a gram of a controlled dangerous substance, other than marihuana, Two Hundred Dollars ($200.00); or
3. On each fifty (50) dosage units or portion thereof, of a controlled dangerous substance, that is not sold by weight, other than marihuana, One Thousand Dollars ($1,000.00).
For the purpose of calculating the tax pursuant to this section, a quantity of marihuana or other controlled dangerous substance is measured by the weight of the substance whether pure, impure or dilute, or by dosage units when the substance is not sold by weight, in the possession of the dealer. A quantity of a controlled dangerous substance is dilute if it consists of a detectable quantity of pure controlled dangerous substance and any excipients or fillers.
Added by Laws 1990, c. 25, § 2, operative July 1, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-450.3. Manner of payment of tax - Intent and purpose of act.

A. The tax levied by Section 2 of this act shall be paid by affixing stamps in the manner and at the time herein set forth.
When a dealer purchases, acquires, transports, or imports into this state a controlled dangerous substance on which a tax is levied by Section 2 of this act, the dealer shall have the stamp affixed on the controlled dangerous substance immediately after receiving the controlled dangerous substance. Each stamp may be used only once.
Taxes imposed upon controlled dangerous substances by Section 2 of this act are due and payable immediately upon acquisition or possession of a controlled dangerous substance in this state by a dealer.
B. It is the intent and purpose of this act that no dealer shall possess any controlled dangerous substance upon which a tax is imposed by Section 2 of this act unless the tax has been paid on the controlled dangerous substance as evidenced by a stamp issued by the Commission.
Added by Laws 1990, c. 25, § 3, operative July 1, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-450.4. Rules and regulations - Purchase of stamps - Reporting forms - Use of stamps in administrative, civil and criminal proceedings.

A. The Commission shall promulgate rules and regulations for a uniform system of providing, affixing, and displaying official stamps for any controlled dangerous substance on which the tax levied in Section 2 of this act is imposed.
B. The official stamps to be affixed to all controlled dangerous substances shall be purchased from the Commission. The dealer purchasing said stamps shall pay in cash one hundred percent (100%) of face value for each stamp at the time of purchase. The Commission shall make the stamps in denominations of Ten Dollars ($10.00).
C. The Commission shall provide reporting forms for the reporting and payment of the taxes levied by Section 2 of this act. Dealers are not required to give their name, address, social security number, or other identifying information on the forms. Neither the Commission nor any public employee may reveal facts contained in a report required by this section, nor can any information contained in such a report be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due pursuant to this act from the dealer making the report.
D. A stamp denoting payment of the tax levied by Section 2 of this act shall not be used against the taxpayer in a criminal proceeding, except that the stamp may be used against the taxpayer in connection with the administration or civil or criminal enforcement of the tax levied by Section 2 of this act.
Added by Laws 1990, c. 25, § 4, operative July 1, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-450.5. Immediate assessment and collection of tax - Delinquency - Penalties.

A. The taxable period of the tax levied by Section 2 of this act for any dealer not possessing valid stamps showing that the tax has been paid shall be declared terminated by the Commission as provided in paragraph 4 of subsection a of Section 224 of this title. The Commission shall immediately assess the tax and applicable penalties from any information in its possession, notify the taxpayer, and demand immediate payment thereof. In the event of any failure or refusal to pay the tax and penalties immediately by the taxpayer, the tax shall become delinquent and the Commission shall proceed to collect such tax and penalties in the manner prescribed by law.
B. No person may bring an action to enjoin the assessment or collection of any taxes, interest or penalties imposed by the provisions of this act.
C. The tax and penalties assessed by the Commission pursuant to the provisions of this act are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show their incorrectness or invalidity.
Added by Laws 1990, c. 25, § 5, operative July 1, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-450.6. Exemptions from tax.

Nothing in this act requires any person, including but not limited to pharmacists or doctors licensed by this state, lawfully in possession of a controlled dangerous substance, to pay the tax levied by Section 2 of this act.
Added by Laws 1990, c. 25, § 6, operative July 1, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-450.7. Disposition of revenues.

The revenue, including interest and penalties, collected pursuant to this act shall be paid monthly by the Commission to the State Treasurer to be placed in the Drug Abuse Education Revolving Fund created in Section 2-417 of Title 63 of the Oklahoma Statutes. The monies shall be budgeted and expended by the State Board of Education for drug abuse education programs.
Added by Laws 1990, c. 25, § 7, operative July 1, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-450.8. Civil and criminal penalties - Immunities.

A. Any dealer violating the provisions of this act, except Section 450.9 of this title, shall pay a civil penalty of one hundred percent (100%) of the amount of the tax levied in Section 450.2 of this title in addition to the actual tax levied in said section.
B. Any dealer manufacturing, distributing, producing, shipping, transporting, importing or possessing any controlled dangerous substance without affixing the appropriate stamp, upon conviction, is guilty of a felony punishable by imprisonment in the State Penitentiary for not more than five (5) years or by the imposition of a fine of not more than Ten Thousand Dollars ($10,000.00), or by both such imprisonment and fine.
C. Nothing in this act may in any manner provide immunity for a dealer from criminal prosecution pursuant to Oklahoma law.
Added by Laws 1990, c. 25, § 8, operative July 1, 1990. Amended by Laws 1997, c. 133, § 559, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 408, eff. July 1, 1999.
NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 559 from July 1, 1998, to July 1, 1999.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-450.9. Reuse of used stamp prohibited - Penalty.

A. No person shall willfully remove or otherwise prepare any adhesive stamps, with intent to use, or cause the same to be used, after it has already been used or knowingly or willfully buy, sell, offer for sale, or give away, any such washed or restored stamp to any person, or knowingly use the same, or have in his possession any washed, restored, or altered stamp which has been removed from the controlled dangerous substance to which it had been previously affixed.
B. No person shall for the purpose of indicating the payment of any tax levied by Section 450.2 of this title, reuse any stamp which has heretofore been used for the purpose of paying any tax levied by Section 450.2 of this title, or buy, sell, offer for sale, or have in his possession, any counterfeit stamps.
C. Any person convicted of violating any provision of this section shall be guilty of a felony and shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or by imprisonment for not more than five (5) years, or by both such fine and imprisonment.
Added by Laws 1990, c. 25, § 9, operative July 1, 1990. Amended by Laws 1997, c. 133, § 560, eff. July 1, 1999; Laws 1999, 1st Ex.Sess., c. 5, § 409, eff. July 1, 1999.
NOTE: Laws 1998, 1st Ex.Sess., c. 2, § 23 amended the effective date of Laws 1997, c. 133, § 560 from July 1, 1998, to July 1, 1999.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-451. Capital Improvement Fund.

There is hereby created in the State Treasury a special fund to be designated the "Oklahoma Capital Improvement Fund". Said fund shall consist of amounts deposited therein pursuant to subsection (d) of Section 302-2 of this title, and monies, if any, which have accrued to the State General Revenue Fund at the close of the fiscal year ending June 30, 1979, which were in excess of Five Million Dollars ($5,000,000.00) that year, in excess of the amounts required to satisfy all appropriations made from the State General Revenue Fund for the then current fiscal year together with all other statutory obligations. Provided, the amount apportioned to the Oklahoma Capital Improvement Fund by the Director of the Office of Management and Enterprise Services from the fiscal year ending June 30, 1979, shall not exceed the sum of Thirty Million Dollars ($30,000,000.00).
Added by Laws 1979, c. 195, § 7, emerg. eff. May 24, 1979. Amended by Laws 2012, c. 304, § 539.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-452. Expenditure of funds.

Revenues dedicated, apportioned, deposited and accruing to the credit of the Oklahoma Capital Improvement Fund created by this act shall be expended only pursuant to legislative appropriation for capital improvement projects.
Laws 1979, c. 195, § 8, emerg. eff. May 24, 1979.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.2. Legislative intent and purpose.

A. It is the intent of this act to amend, revise, incorporate and recodify established revenue raising procedures applied to motor fuels for the construction and maintenance of safe public highways and bridges in this state. It is the intent of the Legislature that the taxes imposed on motor fuel have always been and continue to be declared and conclusively presumed to be a direct tax on the ultimate or retail consumer. When the taxes are paid by any person other than the ultimate or retail consumer, the payment shall be considered as precollected and as an advance payment for the purpose of convenience and facility to the consumer and shall thereafter be added to the price of the motor fuel and recovered from the ultimate or retail consumer, regardless of where or how the taxable fuel is ultimately consumed.
B. In order to promote and protect the public safety, health and welfare of this state, it is also the intent of this act to establish a modern, efficient and effective motor fuel tax collection and enforcement system adequate to substantially deter motor fuel tax evasion emanating from sources within and outside this state. In order to achieve the purpose and intent of this act, the Legislature finds it necessary to increase conformity with federal law concerning the imposition of tax on motor fuels and increased reliance on highway enforcement systems. This act is intended to conform the method in this state of imposing an excise tax on motor fuel with the method imposed in the Internal Revenue Code and the regulations issued pursuant thereto.
C. It is also the intent of the Legislature that the recodification of the tax levied by this act shall not be considered and construed to be a new tax or change in the motor fuel tax, but a clarification of the motor fuel tax as it existed prior to the effective date of this act. The purpose of this recodification is a result of the interpretation of the motor fuel tax code of this state by the federal courts, specifically the decision by the Supreme Court of the United States in "Oklahoma Tax Commission v. Chickasaw Nation", 115 S. Ct. 2214 (1995).
Added by Laws 1996, c. 345, § 2, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.4A. Levy of tax equal to reduction in federal excise tax.

A. In the event that, by federal law, the federal excise tax imposed on gasoline or diesel fuel or both is reduced from the rate imposed on January 1, 1996, there shall be levied a tax equal to the reduction in the federal excise tax on gasoline or diesel fuel or both. The tax on gasoline or diesel fuel or both shall be imposed beginning the first day following the reduction in the rate of the federal excise tax on gasoline or diesel fuel or both. The tax imposed by this subsection resulting from a reduction in federal excise tax on gasoline or diesel fuel or both shall not include any reduction in federal excise tax imposed on diesel fuel for use in trains pursuant to the Internal Revenue Code, 26 U.S.C., Section 4041, in that the federal excise tax levy on diesel fuel for use in trains is not appropriated or apportioned to the Federal Highway Trust Fund.
B. The tax levied pursuant to subsection A of this section shall be in addition to and applicable to all gasoline and diesel fuel subject to the tax imposed and levied pursuant to Section 500.4 of Title 68 of the Oklahoma Statutes. It is the intent of this section that the tax shall be conclusively presumed to be a direct tax and shall be a direct tax on the retail or ultimate consumer precollected for the purpose of convenience and facility to the consumer. The levy and assessment on other persons as specified in the Motor Fuel Tax Code shall be as agents of the state for the precollection of the tax. The provisions of this section shall in no way affect the method of collecting the tax as provided in the Motor Fuel Tax Code. The tax imposed by this section shall be collected and paid at those times, in the manner, and by those persons specified in the Motor Fuel Tax Code.
Added by Laws 1997, c. 259, § 1, eff. Nov. 1, 1997.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.4B. Additional tax imposed on diesel fuel and gasoline - Apportionment of revenue.

A. For the purpose of providing revenue for the support of the functions of state government, in addition to the tax imposed by Section 500.4 of Title 68 of the Oklahoma Statutes, there is hereby imposed a tax of:
1. Six cents ($0.06) per gallon on all diesel fuel used or consumed in this state; and
2. Three cents ($0.03) per gallon on all gasoline used or consumed in this state.
B. All remaining revenue from the tax imposed by subsection A of this section and penalties and interest thereon collected by the Oklahoma Tax Commission, after the requirements of Section 500.63 of Title 68 of the Oklahoma Statutes have been fulfilled, shall be deposited as follows:
1. Prior to July 1, 2019, the remaining revenue shall be apportioned by the Oklahoma Tax Commission and transmitted to the State Treasurer who shall deposit such revenue in the General Revenue Fund; and
2. Beginning July 1, 2019, the remaining revenue shall be apportioned by the Oklahoma Tax Commission and transmitted to the State Treasurer who shall deposit such revenue in the Rebuilding Oklahoma Access and Driver Safety Fund created in Section 1521 of Title 69 of the Oklahoma Statutes.
Added by Laws 2018, 2nd Ex. Sess., c. 8, § 6.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.5. Presumptions.

A. Except as otherwise provided in paragraph 11 of Section 10 of this act, the Commission shall consider it a presumption that all motor fuel delivered in this state into a motor vehicle fuel supply tank is to be used or consumed on the highways in this state in producing or generating power for propelling motor vehicles.
B. The Commission shall consider it a rebuttable presumption, subject to proof of exemption under Section 10 of this act, that all motor fuel removed from a terminal in this state, or imported into this state other than by a bulk transfer within the bulk transfer/terminal system or delivered into a bulk end user's storage tank, is to be used or consumed on the highways in this state in producing or generating power for propelling motor vehicles.
Added by Laws 1996, c. 345, § 5, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.6a. Distribution of tax revenue.

All revenue from the tax of eight one-hundredths of one cent ($0.0008) per gallon imposed pursuant to the provisions of subsection B of Section 500.4 of Title 68 of the Oklahoma Statutes, and penalties and interest thereon, collected by the Oklahoma Tax Commission shall be apportioned and distributed monthly as follows:
1. For the fiscal year beginning July 1, 1999, one-third shall be paid to the State Treasurer and placed to the credit of the Oklahoma Department of Aerospace and Aeronautics Revolving Fund and two-thirds shall be apportioned pursuant to the provisions of Section 500.6 of Title 68 of the Oklahoma Statutes;
2. For the fiscal year beginning July 1, 2000, two-thirds shall be paid to the State Treasurer and placed to the credit of the Oklahoma Department of Aerospace and Aeronautics Revolving Fund and one-third shall be apportioned pursuant to the provisions of Section 500.6 of Title 68 of the Oklahoma Statutes; and
3. For the fiscal year beginning July 1, 2001, and for each fiscal year thereafter, all such revenue shall be paid to the State Treasurer and placed to the credit of the Oklahoma Department of Aerospace and Aeronautics Revolving Fund.
Added by Laws 1999, c. 283, § 4, eff. July 1, 1999. Amended by Laws 2023, c. 126, § 24, eff. Nov. 1, 2023.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.8. Measurement of tax on importer gallons and supplier gallons.

A. The tax imposed by this act on use of motor fuel which was imported into this state by a licensed importer, other than by a bulk transfer, shall arise at the time the product is entered into the state and shall be measured by invoiced gallons received outside this state at a refinery, terminal or at a bulk plant for delivery to a destination in this state.
B. Except as provided in subsection A of this section, the tax imposed by this act on use of motor fuel shall be measured by invoiced gallons of motor fuel removed, other than by a bulk transfer by a licensed supplier:
1. From the bulk transfer/terminal system or from a qualified terminal or refinery within this state;
2. From the bulk transfer/terminal system or from a qualified terminal or refinery outside this state for delivery to a location in this state as represented on the shipping papers, provided that the supplier imports the motor fuel for the account of the supplier, or the supplier has made a tax precollection election under Section 19 of this act; and
3. Upon sale in a qualified terminal or refinery in this state to an unlicensed supplier.
Added by Laws 1996, c. 345, § 8, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.9. Taxation of motor fuels held in inventory on date of increase in tax rate.

A. The tax imposed by Section 4 of this act on the date of an increase in the tax rate set out in Section 4 of this act shall be applicable to previously taxed motor fuel:
1. In excess of one thousand (1,000) gallons held in storage by a bulk end user or a consumer; and
2. Inventory held for sale by a fuel vendor.
B. Persons in possession of motor fuel subject to this section:
1. Shall take an inventory to determine the gallons in storage for purposes of determining the tax on inventory in determining the amount of motor fuel tax due under this section;
2. May deduct the amount of motor fuel in dead storage;
3. May deduct these gallons in which tax at the full rate has previously been paid;
4. May take a deduction for gallons of dyed diesel fuel; and
5. Report the gallons listed in paragraph 1 of this subsection on forms provided by the Commission.
C. The amount of the inventory tax is equal to the inventory tax rate times the gallons in storage as determined pursuant to the provisions of this section. The inventory tax rate is equal to the difference between the increased tax rate minus the previous tax rate to which those gallons were previously subjected to tax.
D. The inventory tax report required by this section shall be accompanied by payment of the inventory tax calculated in accordance with this section, and payment made on or before the due date of the report.
Added by Laws 1996, c. 345, § 9, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.10-1. Ethanol credit – Refund claims process.

A. As used in this section:
1. “Ethanol” means a blend of gasoline and ethyl alcohol consisting of not more than fifteen percent (15%) ethyl alcohol by volume; and
2. “Retail dealer” means the type of dealer described by paragraph 53 of Section 500.3 of Title 68 of the Oklahoma Statutes.
B. Unless the federal government mandates the use of reformulated fuel in an area within the State of Oklahoma in nonattainment with the National Ambient Air Quality Standards, there shall be allowed as a credit against the tax levy imposed pursuant to paragraph 1 of subsection A of Section 500.4 of Title 68 of the Oklahoma Statutes in the amount of one and six-tenths cents ($0.016) for each gallon of ethyl alcohol which is contained in ethanol sold by a retail dealer.
C. Notwithstanding any other provision of the Oklahoma Motor Fuel Tax Code to the contrary, the retail dealer described by subsection A of this section may make the claim for refund from the Oklahoma Tax Commission. The refund claim process for the credit authorized by this section shall be substantially the same as the refund claims process authorized by the Motor Fuel Tax Code for other refunds provided by law.
D. Each claim for refund filed pursuant to this section shall be accompanied by such documentation as may be required by the Tax Commission that the retail dealer reduced the retail price for each gallon of ethyl alcohol which is contained in ethanol sold, and for which the credit authorized by this section is claimed, by one and six-tenths cents ($0.016) and that such cost savings was economically provided to the purchaser of the ethanol fuel.
Added by Laws 2005, c. 294, § 2, eff. Jan. 1, 2006.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.11. Perfecting exemption for exports.

The exemption for exports:
1. Under paragraph 1 of Section 10 of this act, shall be perfected by a deduction on the report of the supplier or licensed exporter which is otherwise responsible for the tax on removal of the product from a terminal or refinery in this state;
2. Under paragraph 3 of Section 10 of this act, shall be perfected by the exporter by a refund claim if the claim in the aggregate month to date exceeds One Thousand Dollars ($1,000.00) upon a refund application made to the Commission within three (3) years; or
3. Under paragraph 2 of Section 10 of this act, shall be perfected by the unlicensed exporter, if a diversion by an unlicensed exporter, upon a refund application made to the Commission within three (3) years.
Added by Laws 1996, c. 345, § 11, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.12. Regulations for exempt use of kerosene.

Exempt use of K-1 kerosene shall be governed by regulations promulgated by the Commission which shall follow regulations governing the exemption promulgated by the federal government to the extent that impositions of the conforming regulations would be practical and not be a hardship on sellers and consumers in this state.
Added by Laws 1996, c. 345, § 12, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.14. Perfection of certain exemptions by refund claim.

A. 1. The exemption for use pursuant to paragraph 11 of Section 500.10 of this title shall be perfected by a refund claim filed by the consumer who shall provide evidence of an allocation of use satisfactory to the Oklahoma Tax Commission.
2. The exemption for a consumer who claims a refund pursuant to paragraph 1 of this subsection for tax paid on fuel used to operate trucks designed, equipped and used exclusively for garbage, refuse or solid waste disposal shall be thirty-five percent (35%) of the tax paid on such fuel; provided, the taxpayer may claim an amount greater than thirty-five percent (35%) if the taxpayer supplies evidence of an allocation of use for a tax exempt purpose satisfactory to the Tax Commission of an amount greater than thirty-five percent (35%).
B. The exemption for motor fuel pursuant to paragraphs 14 and 15 of Section 500.10 of this title which fuel was purchased tax paid for a taxable use and was, after the purchase, contaminated by the presence of a dye or marker or subject to a sudden and unexpected casualty loss shall be refunded to the person responsible for the contamination or loss event upon application therefor and on proof shown acceptable to the Tax Commission.
C. Motor fuel tax that has otherwise been erroneously paid by a person shall be refunded by the Tax Commission upon proof shown satisfactory to the Tax Commission. The authority of the Tax Commission under this section shall be broadly construed to prevent unjust and unintended payment of taxes on exempt uses or by exempt users.
D. The consumer shall apply for a refund with respect to motor fuel purchased by the consumer for consumption in an exempt use described under paragraphs 8 and 13 of Section 500.10 of this title as to which the tax imposed by this act had been previously paid and no refund previously issued.
E. The exemption from taxation set forth in paragraph 10 of Section 500.10 of this title shall be perfected by the consumer applying for a refund with respect to motor fuel purchased by the consumer for consumption as to which the tax imposed by this act had been previously paid and no refund previously issued. The Tax Commission shall promulgate any necessary rules to administer this exemption.
F. Motor fuel tax that has been paid more than once with respect to the same gallon of motor fuel shall be refunded by the Tax Commission to the person who last paid the tax upon proof satisfactory to the Tax Commission.
Added by Laws 1996, c. 345, § 14, eff. Oct. 1, 1996. Amended by Laws 2004, c. 37, § 1, eff. Nov. 1, 2004.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.15. Perfecting exemptions for suppliers, tank wagon importers and importers of dyed diesel fuel.

All exemptions under Section 10 of this act, not expressly covered under Sections 11 through 14 of this act, shall be perfected as follows:
1. A supplier or tank wagon importer shall take a deduction against motor fuel shown on the monthly report for those gallons of diesel fuel removed from a terminal or refinery destined for delivery to a point in this state as shown on the shipping papers, as to which dye was added in a manner which conforms to federal requirements established by the Internal Revenue Code and regulations issued thereunder; or
2. An importer shall take a deduction against tax owed under Section 18 of this act for dyed diesel fuel if such diesel fuel would have met the requirements of paragraph 1 of this section.
Added by Laws 1996, c. 345, § 15, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.16. Procedures for claiming refund - Investigations - Credit in lieu of refund.

A. To claim a refund under Sections 10 through 14 of this act, a person shall present to the Commission a statement containing a written verification that the claim is made under penalties of perjury and lists the total amount of motor fuel purchased and used for exempt purposes. The claim shall not be transferred or assigned and shall be filed not more than three (3) years after the date the motor fuel was purchased. The statement shall show that payment for the purchase has been made and the amount of tax paid on the purchase has been remitted.
B. The Commission may make any investigations it considers necessary before refunding the motor fuel tax to a person and may investigate a refund after the refund has been issued and within the time frame for making adjustments to the tax under this act.
C. In any case where a refund would be payable to a supplier under this act, the supplier may claim a credit in lieu of such refund.
Added by Laws 1996, c. 345, § 16, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.17. Interest on refund.

If a refund is not issued within twenty (20) days of the filing required by this act, the Commission shall pay interest at the rate of six percent (6%) per annum from the date of filing of the claim for refund until the date on which the refund is made.
Added by Laws 1996, c. 345, § 17, eff. Oct. 1, 1996. Amended by Laws 1998, c. 254, § 1, eff. Nov. 1, 1998.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.18. Payment of tax by licensed occasional importers and licensed bonded importers.

Except as otherwise provided in the Motor Fuel Tax Code, the tax imposed by Sections 500.4 and 500.4B of this title on motor fuel measured by gallons imported from another state shall be paid by the:
1. Licensed occasional importer who has imported the nonexempt motor fuel within three (3) business days of the earlier of the time that the nonexempt motor fuel was entered into the state, or the time that a valid import verification number required by subsection F of Section 500.33 of this title was assigned by the Commission, under such rules and procedures as the Commission may provide; or
2. Licensed bonded importer who has imported the nonexempt motor fuel during a month on or before the twentieth day of the following month unless such day falls upon a weekend or state or banking holiday, in which case the liability would be due the next succeeding business day.
However, if the supplier has made a blanket election to precollect tax under Section 500.19 of this title, then the supplier shall become jointly liable with the importer for the tax and shall remit the tax to the Commission on behalf of the importer under the same terms as a supplier payment under Section 500.20 of this title, and no import verification number shall be required.
Added by Laws 1996, c. 345, § 18, eff. Oct. 1, 1996. Amended by Laws 2019, c. 169, § 1, eff. Nov. 1, 2019.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.19. Election regarding fuel removals from out-of-state terminals.

A. Any licensed supplier or licensed permissive supplier may make a blanket election with the Commission to treat all removals from all of its out-of-state terminals with a destination in this state as shown on the terminal-issued shipping paper as if the removals were removed across the rack by the supplier from a terminal in this state for all purposes.
B. The election provided by this section shall be made by filing a "notice of election" with the Commission.
C. The Commission shall release a list of electing suppliers under this section upon request by any person.
D. The absence of an election by a supplier under this section shall in no way relieve the supplier of responsibility for remitting the tax imposed by this act upon the removal from an out-of-state terminal for import into this state by the supplier.
E. Any supplier which makes the election provided by this section shall precollect the tax imposed by this act on all removals from a qualified terminal on its account as a position holder, or as a person receiving fuel from a position holder pursuant to a two-party exchange agreement without regard to the license status of the person acquiring the fuel from the supplier, except deliveries from out-of-state terminals to licensed bonded importers, the point or terms of sale, or the character of delivery.
F. Each supplier who elects to precollect tax under this act agrees to waive any defense that the state lacks jurisdiction to require collection on all out-of-state sales by such person as to which the person had knowledge that the shipments were destined for this state and that this state imposes the requirement pursuant to this subsection under its general police powers to regulate the movement of motor fuels.
G. Each supplier who elects to precollect tax pursuant to this act shall not be subject to any civil penalties or interest imposed pursuant to this act for any corrections resulting from a diversion of the motor fuel from the original destination as represented by the purchaser or the agent of the purchaser. However, the supplier and exporter under this subsection may, by mutual agreement, permit the supplier to assume the liability of the exporter and adjust the taxes of the exporter payable to the supplier.
Added by Laws 1996, c. 345, § 19, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.20. Precollection and remittance of tax by suppliers.

A. The tax imposed by Sections 500.4 and 500.4B of this title, measured by motor fuel removed by a licensed supplier from a terminal or refinery in this state other than a bulk transfer, shall be precollected and remitted on behalf of the retail consumers to the state by the supplier, as shown in the records of the terminal operator, who removes the taxable gallons.
B. The supplier, and each reseller, shall list the amount of tax as a separate line item on all invoices or billings.
C. All tax to be paid by a supplier with respect to gallons removed on the account of the supplier during a calendar month shall be due and payable on or before the twentieth day of the following month unless such day falls upon a weekend or state or banking holiday in which case the liability would be due the next succeeding business day.
D. A supplier shall remit any late taxes remitted to the supplier by an eligible purchaser and shall timely notify the Commission of any late remittances if that supplier has previously given notice to the Commission of an uncollectible tax amount pursuant to subsection B of Section 500.24 of this title. For the purposes of reporting a payment received on previously claimed uncollectible taxes, any payments made to a supplier on a debt or account shall be applied first proportionally to the gallons sold and the tax thereon, and secondly to interest, service charges, and any other charges.
Added by Laws 1996, c. 345, § 20, eff. Oct. 1, 1996. Amended by Laws 2003, c. 472, § 9; Laws 2019, c. 169, § 2, eff. Nov. 1, 2019.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.21. Joint and several liability of termianl operators - Remittance of tax by terminal operators.

The terminal operator of a terminal in this state is jointly and severally liable for the tax imposed under Section 4 of this act and shall remit payment to this state upon discovery of either of the following conditions:
1. The supplier, with respect to the motor fuel, is a person other than the terminal operator and is not a licensed supplier. However, the terminal operator shall be relieved of liability if the terminal operator establishes all of the following:
a.
the terminal operator has a valid terminal operator's license issued for the facility from which the motor fuel is withdrawn,
b.
the terminal operator has an unexpired notification certificate from the supplier as required by the Commission or the Internal Revenue Service, and
c.
the terminal operator has no reason to believe that any information on the certificate is false; or
2. In connection with the removal of diesel fuel that is not dyed and marked in accordance with Internal Revenue Service requirements, the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed and marked in accordance with Internal Revenue Service requirements.
Added by Laws 1996, c. 345, § 21, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.22. Election by eligible purchasers to defer motor fuel tax remittances.

Each supplier and bonded importer who sells motor fuel shall precollect and remit on behalf of and from the purchaser the motor fuel tax imposed under Section 500.4 of this title. At the election of an eligible purchaser, which notice shall be evidenced by a written statement from the Commission as to the purchaser eligibility status as determined under Section 500.23 of this title, the seller shall not require a payment of motor fuel tax on transport truck loads from the purchaser sooner than two (2) business days prior to the date on which the tax is required to be remitted by the supplier or bonded importer under Section 500.20 of this title. This election shall be subject to a condition that the remittances by the eligible purchaser of all amounts of tax due the seller shall be paid on the basis of:
1. Ninety-eight and four-tenths percent (98.4%) for gasoline until July 1, 2029; thereafter remittance shall be paid on the basis of one hundred percent (100%); and
2. Ninety-eight and one-tenth percent (98.1%) for diesel fuel until July 1, 2029; thereafter remittance shall be paid on the basis of one hundred percent (100%),
which shall be paid by electronic funds transfer on or before the second preceding day prior to the date of the remittance by the supplier to the Commission, and the election by the eligible purchaser under this section may be terminated by the seller if the eligible purchaser does not make timely payments to the seller as required by this section.
Added by Laws 1996, c. 345, § 22, eff. Oct. 1, 1996. Amended by Laws 2017, c. 237, § 1, eff. Nov. 1, 2017; Laws 2021, c. 415, § 1, eff. Nov. 1, 2021; Laws 2023, c. 231, § 1, eff. Nov. 1, 2023.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.23. Election to defer motor fuel tax remittances - Rescission of eligibility and election by Commission.

A. Each purchaser that desires to make an election under Section 500.22 of this title shall submit a request to the Oklahoma Tax Commission for approval, setting forth such information as the Tax Commission may require.
B. The Tax Commission may require a purchaser which pays the tax to a supplier to file with the Tax Commission a surety bond payable to the state, upon which the purchaser is the obligor or other financial security, in an amount satisfactory to the Tax Commission. The Tax Commission may require that the bond indemnify the Tax Commission against uncollectible tax credits claimed by the supplier under Section 500.24 of this title.
C. The Tax Commission shall have the authority to rescind a purchaser's eligibility and election to defer motor fuel tax remittances after a hearing and upon a showing of good cause, including failure to make timely tax-deferred payment of tax to a supplier under Section 500.22 of this title, by sending written notice to all suppliers or publishing notice of the revocation pursuant to regulations. The Tax Commission may require further assurance of the financial responsibility of the purchaser, or may increase the bond requirement for that purchaser, or any other action that the Tax Commission may require to ensure remittance of the motor fuel tax. The Tax Commission shall follow the cancellation procedures as provided in Section 212 of this title in rescinding eligible purchaser status.
Added by Laws 1996, c. 345, § 23, eff. Oct. 1, 1996. Amended by Laws 2005, c. 479, § 9, eff. July 1, 2005.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.24. Suppliers' entitlement to credit for uncollectible taxes.

A. In computing the amount of motor fuel tax due, the supplier shall be entitled to a credit against the tax payable the amount of tax paid by the supplier that has become uncollectible from an eligible purchaser.
B. The supplier shall provide notice to the Commission of a failure to collect tax within ten (10) business days following the date on which the supplier was earliest entitled to collect the tax from the eligible purchaser under Section 22 of this act.
C. The Commission shall adopt rules establishing the evidence a supplier must provide to receive the credit.
D. The credit shall be claimed on the first return following the expiration of the ten-day period as provided in this section if the payment remains unpaid as of the filing date of that return or the credit shall be disallowed.
E. The claim for credit shall identify the defaulting eligible purchaser and any tax liability that remains unpaid.
F. If an eligible purchaser fails to make a timely payment of the amount of tax due, the credit of the supplier shall be limited to the amount due from the purchaser, plus any tax that accrues from that purchaser for a period of ten (10) days following the date of failure to pay.
G. No additional credit shall be allowed to a supplier under this section until the Commission has authorized the purchaser to make a new election under Section 23 of this act.
Added by Laws 1996, c. 345, § 24, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.25. Remittance of motor fuel taxes by licensed tank wagon operator-importers.

Each licensed tank wagon operator-importer who is liable for the tax imposed by this act on nonexempt motor fuel imported by a tank wagon as to which tax has not previously been paid to a supplier, shall remit the motor fuel tax for the preceding month's import activities with the monthly report of activities. The remittance of all amounts of tax due shall be paid on the basis of ninety-eight and four-tenths percent (98.4%) for gasoline and ninety-eight and one-tenth percent (98.1%) for diesel fuel.
Added by Laws 1996, c. 345, § 25, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.26. Remittance by electronic funds transfer required.

All suppliers and bonded importers required to remit the motor fuel tax shall remit the motor fuel taxes due by electronic fund transfer acceptable to the Commission. The transfer or payment shall be made on or before the date the tax is due.
Added by Laws 1996, c. 345, § 26, eff. Oct. 1, 1996.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-500.27. Retainage of 0.1% of tax for administrative costs.

Every supplier and permissive supplier which properly remits tax under this act shall be allowed to retain one-tenth of one percent (0.1%) of the tax imposed by this act and collected and remitted by that supplier in accordance with this act to cover the costs of administration imposed by this act including reporting, audit compliance, dye injection, and shipping paper preparation.
Added by Laws 1996, c. 345, § 27, eff. Oct. 1, 1996.