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2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-500.32. Importation of motor fuel in tank wagons - Destination within 25 miles of border - Remittance of tax.
Universal Citation: 68 OK Stat § 68-500.32 (2021)
Subject to gallonage limits and other conditions established by the Commission, the Commission shall provide for the payment of tax imposed by this act by a person importing gasoline or diesel motor fuel from a bulk plant in another state in a tank wagon if the destination of that vehicle does not exceed twenty-five (25) miles from the border of this state.
Added by Laws 1996, c. 345, § 32, eff. Oct. 1, 1996.
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