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§ 500.31. Blending untaxed materials with taxed fuels--Remittance of tax

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 5. Motor Fuel Tax Code (Refs & Annos)
68 Okl.St.Ann. § 500.31
§ 500.31. Blending untaxed materials with taxed fuels--Remittance of tax
Currentness
A. Each person blending untaxed materials, including blendstocks, fuel grade ethanol and additives with motor fuels as to which tax has already been paid or accrued shall remit the tax imposed by this act.1
B. Any consumer liable for the tax payable under subsection A of this section shall remit the tax directly to the Commission within thirty (30) days of the blending event in accordance with regulations promulgated by the Commission.

Credits

Laws 1996, c. 345, § 31, eff. Oct. 1, 1996.

Footnotes

1
Title 68, § 500.1 et seq.
68 Okl. St. Ann. § 500.31, OK ST T. 68 § 500.31
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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