§ 500.30. Deferred payment by vendors without eligible purchaser status
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 500.30
§ 500.30. Deferred payment by vendors without eligible purchaser status
A. The final report required by Section 40 of this act1 shall be accompanied by payment of the liability of the final month except as otherwise provided in this section.
B. Any motor fuel vendor who possessed a license to sell motor fuel at wholesale or at retail prior to the effective date of this act2 who is ineligible to elect eligible purchaser status, or who otherwise does not apply for or does not receive eligible purchaser status under Section 23 of this act,3 may in the alternative elect to make payment of the tax calculated pursuant to the final report provided in Section 40 of this act if the tax is paid in two equal installments beginning twelve (12) months after the effective date of this act and subject to regulations promulgated by the Commission.
Credits
Laws 1996, c. 345, § 30, eff. Oct. 1, 1996.
68 Okl. St. Ann. § 500.30, OK ST T. 68 § 500.30
Current with emergency effective legislation through Chapter 295 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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