§ 605. Exemptions
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 605
§ 605. Exemptions
The tax levied by this article shall not apply to motor fuel or diesel fuel imported into and used on the highways of this state by:
3. Persons importing livestock and farm products in the raw state, including cotton, whether in the seed or ginned, and including cottonseed and baled hay, when such commodities are moved from farm to market, or from market to farm on a vehicle or on vehicles owned and operated by a bona fide farmer not engaged in motor vehicle transportation on a commercial scale;
No exemption from the tax levied by Section 603 of this title and as set forth in this section shall be construed as an exemption from the tax levied by the Motor Fuel Tax Code.1
Credits
Laws 1963, c. 363, § 2, eff. July 1, 1963. Renumbered from § 6-605 by Laws 1965, c. 215, § 2. Laws 1978, c. 220, § 32, eff. Jan. 1, 1979; Laws 1980, c. 209, § 5, emerg. eff. May 30, 1980; Laws 1988, c. 14, § 6, operative July 1, 1988; Laws 1988, c. 244, § 10, emerg. eff. June 24, 1988; Laws 1997, c. 284, § 6, eff. July 1, 1997; Laws 2008, c. 168, § 9, emerg. eff. May 12, 2008; Laws 2009, c. 182, § 5, eff. Nov. 1, 2009.
Footnotes
Title 68, § 500.1 et seq.
68 Okl. St. Ann. § 605, OK ST T. 68 § 605
Current with emergency effective legislation through Chapter 347 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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