™Your Policy Risk Impact Agent
0 chapters · 1,311 sections in this title.
68 O.S. § 715 Cessation of use of special fuel
0.8K chars
Whenever any person to whom a special fuel dealer's license or a special fuel user's license has been issued ceases using special fuel within this state, such person must notify the Tax Commission in writing of said fact within fifteen (15) days after such discontinuance and surr…
68 O.S. § 716 Invoices - Record of deliveries
2.1K chars
Every person acting as a special fuel dealer who sells and delivers any special fuel, as defined in this act, into the fuel supply tank or tanks of any motor vehicle in this state must, at the time of such delivery, make and deliver to the person owning or operating such vehicle …
68 O.S. § 717 Records of purchases, sales, delivery, use or disposition
1.4K chars
of special fuel - Monthly reports. All persons manufacturing, refining, producing, importing or causing to be imported into Oklahoma, any special fuel and all persons purchasing, receiving or in any manner coming into possession of such fuel, as defined herein, for sale or use mu…
68 O.S. § 718 Reports by carriers
1.0K chars
The Tax Commission may require any railroad company, street, suburban or interurban railway company, pipeline company, common carrier and any other person transporting special fuel, either in interstate or intrastate commerce, to a point within this state, to make a verified repo…
68 O.S. § 719 Violations - Punishment - Venue
0.5K chars
Any person who uses special fuel in this state without a proper license or who violates any of the provisions of this act 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 by imprisonmen…
68 O.S. § 720 Interstate carriers - Showing of public convenience and
0.6K chars
necessity - Application of Act. Nothing in this act shall be construed as requiring interstate carriers to make a showing of "public convenience and necessity" in order to secure any license or permit required by the provisions hereof, and the provisions of this act shall apply t…
68 O.S. § 721 Lien of tax
1.0K chars
The tax levied by this act is hereby declared to be a lien upon any motor vehicle owned or operated in Oklahoma by any person: (1) who is delinquent in the payment of the tax levied by this act; or, (2) who imports special fuel into this state in the supply tank or tanks of a mot…
68 O.S. § 722 Tax credit on special fuels consumed outside State -
1.4K chars
Application and procedure. Any person licensed as a special fuel dealer or special fuel user shall be entitled to a credit equivalent to the tax rate per gallon on all special fuels upon which the Oklahoma special fuel tax has been paid and which has thereafter been consumed in m…
68 O.S. § 723 Fee in lieu of tax
5.8K chars
A. In lieu of the special fuel tax imposed by Sections 703, 705, 707.1, 707.2 and 707.3 of this title, there is hereby levied a flat fee of Fifty Dollars ($50.00) on each passenger automobile, and on each pickup truck or van not exceeding one (1) ton in capacity, using liquefied …
68 O.S. § 804 Additional tax to absorb federal credit
1.3K chars
In case the tax levied upon the value of the property of the estate in Oklahoma and transfers by Section 801 et seq. of this title is less than the credit allowed by the federal government on estate tax imposed upon the value of the property of the estate in Oklahoma, for state e…
68 O.S. § 804.1 Estate tax lien
0.9K chars
For deaths occurring on or after January 1, 2010, no lien related to estate tax shall attach to any property passing through the estate of a decedent, by joint tenancy, or otherwise. No order exempting estate tax liability shall be necessary to authorize the release of such prope…