Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 55 - Motor Fuel › Subchapter 7 - Special Fuels Tax › Section 710:55-7-6 - Fee in lieu of special fuel tax

Current through Vol. 41, No. 20, July 1, 2024
(a)
				The Oklahoma Special Fuel Tax Code levies a flat fee of Fifty Dollars ($50.00)
				on each automobile, pickup truck or van not exceeding one ton in capacity and
				using liquefied petroleum gas or natural gas as fuel. If a vehicle is acquired
				or system installed after July 1, the flat fee is Twenty-five Dollars
				($25.00).
(b) The Oklahoma Special
				Fuel Tax Code levies a flat fee of One Hundred Dollars ($100.00) on each
				passenger automobile, pickup truck or van not exceeding one ton in capacity,
				using compressed natural gas or liquefied natural gas as fuel. If a vehicle is
				acquired or system installed after July 1, the flat fee is Fifty Dollars
				($50.00).
(c) Beginning January 1,
				1993, the Oklahoma Special Fuel Tax Code levies a flat fee of One Hundred Fifty
				Dollars ($150.00) on each vehicle exceeding one ton in capacity, using
				liquefied petroleum gas, compressed natural gas, or liquefied natural gas as
				fuel. If a vehicle is acquired after July 1, the flat fee is Seventy-five
				Dollars ($75.00).
(d) Payment of
				the fee is mandatory on vehicles described in (a), (b), and (c) of this
				Section. Assessment of the fee is in substitution for Special Fuel Tax levied
				under 68 O.S. §§
									703,
				705,
				707.1,
				707.2
				and
				707.3,
				and no tax need be paid at the time of purchase of the fuels for use in
				vehicles covered by this Section and upon which the required fee has been paid.
				Once the fee has been paid as to a particular vehicle, a decal is issued for
				that vehicle. Such decal is to be placed on the lower right hand corner of the
				front windshield of that vehicle.
(e) The decal is issued to one vehicle only
				and is not transferable to another vehicle, even though the equipment used to
				adapt the first vehicle for L.P.G. use is transferred to the second vehicle,
				such that the first vehicle is no longer capable of using liquefied petroleum
				gas.
(f) Payment of the fee for the
				decal is due on January 1 of each calendar year. The decal shall be effective
				only until December 31 of the year in which the fee is paid regardless of the
				day and month within that year when the fee is paid.
(g) Payment of the fee levied shall be due on
				the first day that L.P.G. is used in a vehicle covered by this section and
				thereafter on January 1 of each calendar year. A taxpayer may make application
				for the decal with the Oklahoma Tax Commission; the required fee is to be
				remitted at the time application for the decal is made.
(h) Failure to obtain a proper and current
				decal within thirty (30) days from the date when application for such decal
				should have been made shall result in a penalty of twenty percent (20%) of the
				fee being added to the required fee.
(i) Any vehicle subject to the Fee in Lieu of
				Special Fuel Tax for which the required decal has not been obtained, shall be
				subject to payment of the Special Fuel Tax levied on the purchase of L.P.G. for
				use in that vehicle. Payment of the required Fee and acquisition of the
				required decal, at a date subsequent to the date due, shall not result in an
				allowable claim for refund on any Special Fuel Taxes paid prior to the
				acquisition of the decal.
Amended at 10 Ok Reg
				  3841, eff 7-12-93