Title 68 — Title 68 — Revenue and Taxation

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…

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…

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 …

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…

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…

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…

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…

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…

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…

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 …

6, eff. Jan. 1, 2010.

6, eff. Jan. 1, 2010.

§ 6, eff. Jan. 1, 2010.

6, eff. Jan. 1, 2010.

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…

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…

6, eff. Jan. 1, 2010.

6, eff. Jan. 1, 2010.

6, eff. Jan. 1, 2010.

6, eff. Jan. 1, 2010.

6, eff. Jan. 1, 2010.

6, eff. Jan. 1, 2010.

6, eff. Jan. 1, 2010.