Oklahoma § 68-500.14 - Perfection of certain exemptions by refund claim

§ 68-500.14. Perfection of certain exemptions by refund claim

A. 1. The exemption for use pursuant to paragraph 11 of

Section 500.10 of this title shall be perfected by a refund claim

filed by the consumer who shall provide evidence of an allocation of

use satisfactory to the Oklahoma Tax Commission.

2. The exemption for a consumer who claims a refund pursuant to

paragraph 1 of this subsection for tax paid on fuel used to operate

trucks designed, equipped and used exclusively for garbage, refuse

or solid waste disposal shall be thirty-five percent (35%) of the

tax paid on such fuel; provided, the taxpayer may claim an amount

greater than thirty-five percent (35%) if the taxpayer supplies

evidence of an allocation of use for a tax exempt purpose

satisfactory to the Tax Commission of an amount greater than thirtyfive percent (35%).

B. The exemption for motor fuel pursuant to paragraphs 14 and

15 of Section 500.10 of this title which fuel was purchased tax paid

for a taxable use and was, after the purchase, contaminated by the

presence of a dye or marker or subject to a sudden and unexpected

casualty loss shall be refunded to the person responsible for the

contamination or loss event upon application therefor and on proof

shown acceptable to the Tax Commission.

C. Motor fuel tax that has otherwise been erroneously paid by a

person shall be refunded by the Tax Commission upon proof shown

satisfactory to the Tax Commission. The authority of the Tax

Commission under this section shall be broadly construed to prevent

unjust and unintended payment of taxes on exempt uses or by exempt

users.

D. The consumer shall apply for a refund with respect to motor

fuel purchased by the consumer for consumption in an exempt use

described under paragraphs 8 and 13 of Section 500.10 of this title

Oklahoma Statutes - Title 68. Revenue and Taxation

as to which the tax imposed by this act had been previously paid and

no refund previously issued.

E. The exemption from taxation set forth in paragraph 10 of

Section 500.10 of this title shall be perfected by the consumer

applying for a refund with respect to motor fuel purchased by the

consumer for consumption as to which the tax imposed by this act had

been previously paid and no refund previously issued. The Tax

Commission shall promulgate any necessary rules to administer this

exemption.

F. Motor fuel tax that has been paid more than once with

respect to the same gallon of motor fuel shall be refunded by the

Tax Commission to the person who last paid the tax upon proof

satisfactory to the Tax Commission.

Added by Laws 1996, c. 345, § 14, eff. Oct. 1, 1996. Amended by

Laws 2004, c. 37, § 1, eff. Nov. 1, 2004.