Oklahoma § 68-500.43 - Payment of tax by consumer
Full text of Oklahoma Oklahoma Statutes § 68-500.43 — Payment of tax by consumer, with citation guidance and answers to common questions.
§ 68-500.43. Payment of tax by consumer
In the event the tax imposed by this act is not precollected and
must be collected from the consumer in accordance with Section 28 of
this act, the tax is due and payable by the consumer on the first
day of each month for the preceding calendar month, and if not paid
on or before the 15th day of the following month, shall be
delinquent. The consumer shall file with the Commission, on forms
furnished by the Commission, a return verified by affidavit showing
in detail the total purchase price of the motor fuel, the number of
gallons purchased, the price per gallon, the location of the
purchase and any other information the Commission may deem
Oklahoma Statutes - Title 68. Revenue and Taxation
reasonably necessary. With each return, the consumer shall remit to
the Commission the amount of tax shown on the return to be due.
Reports timely mailed shall be considered timely filed. If a report
is not timely filed, interest shall be charged from the date the
report should have been filed until the report is actually filed.
Added by Laws 1996, c. 345, § 43, eff. Oct. 1, 1996.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-500.43
What does Oklahoma Statutes § 68-500.43 cover?
Section 68-500.43 ("Payment of tax by consumer") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-500.43?
A common citation format is "Oklahoma Statutes § 68-500.43" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-500.43 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.