Article 7. Special Fuel Use Tax
- 68 OK ST T. Ch. 1, Art. 7, Refs & Annos
- § 701. Definitions
- § 702. Purpose of Act—Collection, Report and Payment of Tax
- § 703. Imposition of Tax
- § 704. Apportionment and Use of Proceeds of Tax
- § 705. Additional Tax
- § 706. Purpose, Apportionment and Distribution of Tax
- § 706–1. Repealed by Laws 1986, C. 284, § 16, Operative July 1, 1986
- § 707. Determination of Tax on Mileage Basis—Levies by Political Subdivisions Prohibited
- § 707.1. Additional Excise Tax on Special Fuel—Levy—Exemptions—Disposition of Revenues
- § 707.2. Excise Tax on Special Fuel—Levy—Exemptions—Disposition of Revenues
- § 707.3. Additional Excise Tax on Special Fuel—Levy—Exemptions—Intent of Legislature—Apportionment of Revenues
- § 708. Exemptions from Tax
- § 709. Special Fuel Dealers' and Users' Licenses
- § 710. Reports by Dealers and Users—Payment of Tax
- § 711. Registration of Vehicles—Use of Liquefied Gas from Cargo Tank
- § 712. Records of Dealers and Users
- § 713. Unlicensed First Time Users—Payment of Tax—Credit or Refund
- § 714. Accrual of Liability for Tax—Liability of Lessees
- § 715. Cessation of Use of Special Fuel
- § 716. Invoices—Record of Deliveries
- § 717. Records of Purchases, Sales, Delivery, Use or Disposition of Special Fuel—Monthly Reports
- § 718. Reports by Carriers
- § 719. Violations—Punishment—Venue
- § 720. Interstate Carriers—Showing of Public Convenience and Necessity—Application of Act
- § 721. Lien of Tax
- § 722. Tax Credit on Special Fuels Consumed Outside State—Application and Procedure
- § 723. Fee in Lieu of Tax