Oklahoma § 68-606 - Accrual of liability - Persons liable - Exemptions
Full text of Oklahoma Oklahoma Statutes § 68-606 — Accrual of liability - Persons liable - Exemptions, with citation guidance and answers to common questions.
§ 68-606. Accrual of liability - Persons liable - Exemptions
The liability for the tax imposed by this article shall arise
and accrue against the person operating a motor vehicle, the
operation of which is subject to said tax, at the time and place
said motor vehicle shall enter upon the highways of this state.
Provided, however, a lessor who is engaged in the business of
leasing for compensation motor vehicles and equipment he owns
without drivers to carriers or other lessees for interstate
operation may be deemed to be the Motor Fuel/Diesel Importer for Use
when he supplies or pays for the motor fuel or diesel fuel consumed
in such vehicles, and such lessor may be issued Motor Fuel/Diesel
Fuel Importer for Use license. Any lessee may exclude motor
vehicles of which he is lessee from his reports and liabilities, but
only if the motor vehicles in question have been leased from a
lessor holding a valid Motor Fuel/Diesel Fuel Importer for Use
License.
Laws 1963, c. 363, § 2; Laws 1965, c. 215, § 2; Laws 1978, c. 220, §
33, eff. Jan. 1, 1979.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-606
What does Oklahoma Statutes § 68-606 cover?
Section 68-606 ("Accrual of liability - Persons liable - Exemptions") 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 § 68-606?
A common citation format is "Oklahoma Statutes § 68-606" (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 § 68-606 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.