Title 68, Title 68 — Revenue and Taxation

Cancellation or suspension of license. Service Oklahoma shall require every person licensed as a dealer in aircraft pursuant to the provisions of Sections 251 through 257 of Title 3 of the Oklahoma Statutes to make a report to Service Oklahoma within a period of thirty (30) days …

For fiscal years 2022 through 2026, one hundred percent (100%) of the revenues derived pursuant to the provisions of Sections 6001 through 6007 of this title shall be paid monthly by the Oklahoma Tax Commission to the State Treasurer and shall be placed to the credit of the Oklah…

A. If the owner of an aircraft subject to the tax levied pursuant to the provisions of Section 1355 and Section 6001 et seq. of this title fails or refuses to pay such tax after proper demand thereof by an officer or agent of Service Oklahoma, such officer or agent shall report s…

Authority is hereby given to Service Oklahoma to promulgate all necessary rules and regulations for the purpose of implementing and enforcing the provisions of Sections 6001 through 6005 of this title. Added by Laws 1984, c. 138, § 8, operative July 1, 1984. Amended by Laws 2023,…

For the purposes of this article: 1. "Motor vehicle" or "vehicle" means and includes any automobile, truck, truck-tractor, bus, vehicle, engine, machine, mechanical contrivance, or other conveyance which is propelled by an internal combustion engine or motor and not used in the a…

It is hereby declared to be the purpose of Section 601 et seq. of this title to levy a tax on those importing gasoline and diesel fuel into this state in the fuel supply tanks of vehicles being used on the highways of this state for commercial purposes, as a just and reasonable c…

A. In consideration of the use of the highways of this state, and in addition to all other taxes levied for such purposes, all persons who import gasoline and diesel fuel into this state in the fuel supply tank or tanks of motor vehicles or in any other containers for use in prop…

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 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 …

Cooperative compacts or agreements with other states to collect taxes. A. Before any person imports gasoline or diesel fuel into the state in the fuel supply tank or tanks of any motor vehicle, or in any other container for use on the highways of this state, such person shall fil…

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, ca…

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 …

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 mi…

(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, lease…

A. All parties required to pay an assessment pursuant to Section 173 of Title 85 of the Oklahoma Statutes shall be entitled to receive a rebate equal to two-thirds (2/3) of the amount of the assessment actually paid, subject to application to and approval of the same by the Oklah…

There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the “Workers’ Compensation Assessment Rebate Fund”. The Oklahoma Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collec…

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, f…

(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…

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…

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 wh…

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.

Vehicles of Electricity (DRIVE) Act of 2021. This act shall be known and may be cited as the "Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021". Added by Laws 2021, c. 157, § 1, eff. Nov. 1, 2021.

As used in this act: 1. "Charging station" means equipment by which electric current is transferred to the power system of an electric vehicle together with the real property upon which such equipment is located or affixed; 2. "Charging station operator" means any person, firm, g…

Pursuant to the requirement of Section 19 of Article X of the Oklahoma Constitution, the purpose of the tax imposed pursuant to the provisions of this act is to provide revenue for general government expenditures. Added by Laws 2021, c. 157, § 3, eff. Nov. 1, 2021.

vehicles. A. There is hereby imposed a tax of three cents ($0.03) per kilowatt hour or its equivalent, as determined by the Oklahoma Corporation Commission, on the electric current used to charge or recharge the battery or batteries of an electric vehicle. The tax shall be levied…

operators. A charging station operator shall make a full and conspicuous disclosure at the site of the charging station and on the website maintained by or on behalf of the owner or operator, if applicable, or on a mobile software application for use on a cell phone, tablet or si…

billing document to customers. A. For the period beginning January 1, 2024, and ending December 31, 2028, the tax imposed pursuant to the provisions of Section 6504 of this title shall be remitted annually, not later than the twenty-seventh day of the first month following the an…

The revenue derived from the tax levy imposed pursuant to the provisions of Section 4 of this act shall be apportioned to the Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund created pursuant to Section 12 of this act. Added by Laws 2021, c. 157,…

Commission. A. Except for charging stations with a charging capacity of less than fifty (50) kilowatts, and charging stations that do not require payment for use, all charging stations in operation prior to November 1, 2021, shall register with the Oklahoma Tax Commission not lat…

rules. A. The Oklahoma Corporation Commission shall have the authority to require the inspection of the premises and equipment of any charging station owner or operator to enforce compliance with the provisions of this section. B. The Oklahoma Corporation Commission shall have au…

A. As used in this section, "qualified electric vehicle" means a 100%-electric or plug-in hybrid electric motor vehicle with the following characteristics: 1. A 100%-electric motor vehicle originally equipped so that the vehicle: a. draws propulsion energy solely from a battery w…

A. In addition to the registration fees required pursuant to the provisions of Section 1132 of Title 47 of the Oklahoma Statutes, at the time of initial and renewal registration for any electric vehicle, there shall be an additional fee based on the weight of the electric vehicle…

Electricity (DRIVE) Revolving Fund. There is hereby created in the State Treasury a revolving fund for the Oklahoma Department of Transportation to be designated the "Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund". The fund shall be a continui…

The following words and phrases when used in this act are hereby defined as follows: (a) The term "motor vehicle" or "vehicle" means and includes any automobile, truck, truck-tractor, bus, vehicle or mechanical contrivance which is propelled by an internal combustion engine or mo…

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 …

(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 del…

A. The purpose of Section 701 et seq. of this title is to provide revenue for general governmental functions of state government and for the construction and maintenance of state and county highways and bridges. The tax, including penalties and interest collected under the levy i…

(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…

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 le…

political subdivisions prohibited. In the event the tax herein imposed on special fuels imported into this state in the fuel supply tanks of motor vehicles and the tax on special fuels used in motor vehicles owned and operated by licensed special fuel dealers or other persons act…

Exemptions - Disposition of revenues. A. In addition to the excise taxes levied by Sections 703 and 705 of this title, there is hereby levied an excise tax of two and one-half cents ($0.025) upon the use within this state of each and every gallon of special fuel, which shall be r…

Disposition of revenues. A. There is hereby levied an excise tax of one cent ($0.01) upon the use within this state of each and every gallon of special fuel, which shall be reported and collected in the same manner as provided by law for the reporting and collecting of all other …

Exemptions - Intent of Legislature - Apportionment of revenues. A. In addition to the excise taxes levied by Sections 703, 705, 707.1 and 707.2 of this title, there is hereby levied an excise tax of six cents ($0.06) upon the use within this state of each and every gallon of spec…

The tax levied by this act shall not apply to: 1. Special fuel delivered into the supply tanks of or used by motor vehicles owned by the United States of America. Provided this exemption shall not apply to supply tank deliveries in Oklahoma unless the special fuel dealer demands …

(a) Before any person uses any special fuel in this state, within the meanings of the word "use" as defined herein, such person shall file an application for and obtain the license (a special fuel dealer's license or a special fuel user's license) required herein to cover such us…

(a) Every special fuel dealer and special fuel user must on or before the twentieth day of each calendar month, file with the Tax Commission a verified report, on a form prescribed and furnished by the Tax Commission showing the total number of gallons of special fuel used within…

tank. (a) Before any motor vehicle is operated on the public highways of this state, the operation of which is subject to the tax levied by subsection (b) of Section 3 of this act, and including the vehicles of licensed dealers using special fuel, such motor vehicles must be regi…

Every special fuel dealer using special fuel to propel any motor vehicle on the highways of this state and all special fuel users, including special fuel users who import special fuel into this state in the supply tanks of motor vehicles using the highways for commercial purposes…

refund. Any person operating any motor vehicle on the highways of this state as a special fuel user by importing special fuel into this state in the supply tanks of the motor vehicle who shall be liable for the tax levied by this act for the first time and who has not obtained a …

The liability for the tax imposed by this act shall arise and accrue on the first use of special fuels in this state either against the special fuel dealer at the time of delivery of special fuel into the supply tank or tanks of a motor vehicle or against a special fuel user oper…